Legal Opinion
Eagan v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided October 14, 1930No. 5836PublishedCited by 27 opinions
1Opinion of the Court
SIBLEY, District Judge.
John J. Eagan died a resident of Georgia March 30, 1924. A bequest in a codicil to his will was claimed by his executors to he exclusively for charitable purposes and that its value was deductible in fixing the estate tax. The claim was disallowed by the Board of Tax Appeals. 17 B. T. A. 694. The controlling statute is section 403 of the Revenue Aet of 1921, 42 Stat. 279, the material portion of which is:
“For the purpose of the tax the value of the net estate shall he determined — (a) In the ease of a resident, by deducting from the value of the gross estate * * * (3)…
2Cases cited3 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Posados v. Warner, Barnes & Co.Supreme Court of the United States · 1929
- Calhoun Gold Mining Co. v. Ajaz Gold Mining Co.Supreme Court of the United States · 1901
3Cited by27 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- Davison v. Duke UniversitySupreme Court of North Carolina · 1973
- Commissioner of Internal Revenue v. Citizens & Southern Nat. BankCourt of Appeals for the Fifth Circuit · 1945
- Gimbel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1931
- Harrison v. Barker Annuity FundCourt of Appeals for the Seventh Circuit · 1937
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