Legal Opinion

United States v. Farr's Ex'r

District Court, E.D. Pennsylvania

Decided June 7, 1912No. 18PublishedCited by 7 opinions

Action by the United States against George W. Farr’s executor to recover legacy tax. Judgment for plaintiff.

1Opinion of the Court

J. B. McPHERSON, Circuit Judge.

The facts - out of which this controversy arises will appear by the following case stated:

“George W. Farr, defendant’s testator, died on the 13th day of December, A. D. 1901, having first made and published his last will and testament, in writing, dated the 20th day of February, A. D. 1899, and codicils thereto, dated, respectively, October 9, 1899, December 24, 1900, January 21, 1901, and July 28, 1901, which were duly proved and recorded in the office of the register ol' wills in and for the county of Philadelphia and state of Pennsylvania.
“By said will, after…

2Cases cited2 opinions

  1. Hertz v. WoodmanSupreme Court of the United States · 1910
  2. United States v. Fidelity Trust Co.Supreme Court of the United States · 1911

3Cited by7 opinions

  1. St. Louis Union Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1931
  2. Union Trust Co. of Pittsburgh v. HeinerDistrict Court, W.D. Pennsylvania · 1927
  3. Fidelity-Philadelphia Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1933
  4. Hallett v. CommissionerUnited States Board of Tax Appeals · 1933
  5. Ickelheimer v. Comm'rUnited States Board of Tax Appeals · 1929

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