Legal Opinion
Brodhag v. United States
District Court, S.D. West Virginia
Decided November 27, 1970No. Civ. A. 69-115CHPublishedCited by 7 opinions
1Opinion of the Court
JOHN A. FIELD, Jr., Chief Judge.
MEMORANDUM OPINION
This suit involves a dispute over the deductibility of two bequests made by decedent in his will. The facts which have been fully stipulated are as follows :
Decedent died October 16, 1964, leaving a gross estate of $270,754.03. In his will, decedent made bequests in the gross amount of $21,000 to the Trustees of the Trinity Evangelical Church of Charleston and to the Sunset Memorial Park Company. The Trustees of Trinity Evangelical Church are a statutory corporation to which deductible bequests can be made and a qualified bequest to the Sunset…
2Cases cited8 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Hobbs v. BrennemanWest Virginia Supreme Court · 1923
- Wilson v. McCoyWest Virginia Supreme Court · 1923
- Miller v. EstabrookCourt of Appeals for the Fourth Circuit · 1921
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Jaecker v. CommissionerUnited States Tax Court · 1972
- In Re Brewington EstateMichigan Court of Appeals · 1981
- In re the Estate of MayerNew York Surrogate's Court · 1998
- Miller v. ThayerMichigan Court of Appeals · 1981
- Booher v. United StatesDistrict Court, S.D. Ohio · 1973
2 more not listed; retrieve them via the Exa API.