Legal Opinion
Sarah A. Wilson, Now Known as S. A. W. Hooker, and George C. Wilson, Executors of the Estate of George C. Wilson Jr., Deceased v. United States
Court of Appeals for the Third Circuit
Decided February 28, 1967No. 16146PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
McLAUGHLIN, Circuit Judge.
In this estate tax case the Commissioner assessed a deficiency in the amount of $22,279.94. The estate executors paid the tax with interest and sued for a refund. The District Court upheld their claim and allowed the refund. The Government appeals from that decision.
The litigation derives from a Pennsylvania spendthrift trust which had been settled upon George C. Wilson, Jr. by his father in 1930. The trust was inter vivos to Wilson, Jr. for life, terminating at the latter’s death with the corpus to go to those named by him in his will. Wilson,…
2Cases cited9 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- C. I. T. Corporation v. FlintSupreme Court of Pennsylvania · 1939
- Borsch EstateSupreme Court of Pennsylvania · 1949
- Keeler's EstateSupreme Court of Pennsylvania · 1938
- Heyl EstateSupreme Court of Pennsylvania · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- B.K. Medical Systems, Inc. Pension Plan v. Roberts (In Re Roberts)United States Bankruptcy Court, W.D. Pennsylvania · 1987
- Spencer v. Blanchard (In Re Blanchard)United States Bankruptcy Court, E.D. Pennsylvania · 1996
- In Re AtallahUnited States Bankruptcy Court, E.D. Pennsylvania · 1989
- In Re CompUnited States Bankruptcy Court, M.D. Pennsylvania · 1991
- In Re HysickUnited States Bankruptcy Court, E.D. Pennsylvania · 1988
3 more not listed; retrieve them via the Exa API.