Legal Opinion
Allen v. First Nat. Bank of Atlanta
Court of Appeals for the Fifth Circuit
Decided July 12, 1948No. 12194PublishedCited by 13 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
The suit was for the recovery of estate •taxes plaintiff had paid. The claim was that the taxes had been overpaid (1) because of the commissioner’s refusal to allow plaintiff to deduct the value of prop erty bequeathed in trust for charitable purposes, 1 and (2) because of his overvaluation of stock in two corporations, Whitehead Holding Company and Copaco, Inc.
The defense as to the disallowance of the charitable bequest was that the trust was created for both a charitable and a private purpose, 2 and the beneficial interest in favor of the former was not “presently…
2Cases cited18 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Edwards v. SlocumSupreme Court of the United States · 1924
- Humes v. United StatesSupreme Court of the United States · 1928
- Montana Railway Co. v. WarrenSupreme Court of the United States · 1890
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
13 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Mrs. Fern W. Reuter v. Eastern Air Lines, Inc.Court of Appeals for the Fifth Circuit · 1955
- Territory of Hawaii v. AdelmeyerHawaii Supreme Court · 1961
- Langham, Langston & Burnett v. Thomas B. Blanchard, Trustee of the Estate of Lone Star Sulphur Corporation, BankruptCourt of Appeals for the Fifth Circuit · 1957
- Parsons v. United StatesCourt of Appeals for the Fifth Circuit · 1951
- Hanover Fire Insurance Company v. Martha Sides and Russell L. SidesCourt of Appeals for the Fifth Circuit · 1963
8 more not listed; retrieve them via the Exa API.