Legal Opinion
Charles G. Berwind Trust v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 30, 2025No. 24-2360Published
1Opinion of the Court
PRECEDENTIAL UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT ____________ Nos. 24-2360, 24-2361, 24-2362, 24-2363, 24-2364 ____________ TRUST UNDER THE TRUST OF CHARLES G. BERWIND TRUST, F/B/O David M. Berwind, Jr., Valerie L. Pawson, D. Michael Berwind, Jr., David M. Berwind III and Richard D.R. Berwind, Trustees; TRUST UNDER THE TRUST OF CHARLES G. BERWIND TRUST, F/B/O Linda Berwind Shappy, Linda Berwind Shappy, Russsell F. Shappy, Jr., and Dennis R. Delaney, Trustees; TRUST UNDER THE TRUST OF CHARLES G. BERWIND TRUST, F/B/O Gail Berwind Warden, Gail Berwind Warden, Duncan C. Warden…
2Cases cited25 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Dole Food Co. v. PatricksonSupreme Court of the United States · 2003
- Helvering v. HammelSupreme Court of the United States · 1941
- Craig Zuber v. BoscovsCourt of Appeals for the Third Circuit · 2017
- Greene v. Oliver Realty, Inc.Supreme Court of Pennsylvania · 1987
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