Legal Opinion
Estate of Robert F. Iversen, Deceased. Pittsburgh National Bank, Agent for John D. Iversen v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 14, 1977No. 76-1289PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
CAHN, District Judge.
The Estate of Robert F. Iversen, Deceased, Pittsburgh National Bank, Agent for John D. Iversen, Executor (“Estate”), appeals 1 from an Order and Decision of the United States Tax Court imposing a deficiency in federal estate tax payable by the Estate in the amount of $225,446.01. Robert F. Iversen, a resident of Florida, died testate May 24, 1969. By his Will dated December 20, 1966, he appointed his brother, John D. Iversen, as the executor. The executor, in turn, appointed the Pittsburgh National Bank as his agent in the administration of the Estate.
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2Cases cited14 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Harris v. CommissionerSupreme Court of the United States · 1950
- Commonwealth Ex Rel. Roviello v. RovielloSuperior Court of Pennsylvania · 1974
- Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, AdministratorCourt of Appeals for the Second Circuit · 1960
- Commonwealth ex rel. Hauptfuhrer v. HauptfuhrerSuperior Court of Pennsylvania · 1973
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of Fenton v. CommissionerUnited States Tax Court · 1978
- Estate of Joseph P. Kosow, Deceased. Eleanor C. Kosow, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1995
- Estate of Satz v. CommissionerUnited States Tax Court · 1982
- Estate of Herbert R. Herrmann, Deceased, Edward I. Herrmann and Lawrence A. Herrmann, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Estate of Fenton v. CommissionerUnited States Tax Court · 1978
1 more not listed; retrieve them via the Exa API.