Brooks v. Commissioner
United States Tax Court
Amount of estate tax charitable deduction computed from value of residue left to charities, held, subject to reduction by amount of Pennsylvania inheritance tax ultimately to be due therefrom on account of possible remainders under prior testamentary trust after death of life tenant with powers of appointment and invasion.
1Opinion of the Court
Estate of Charles A. Brooks, Deceased, Peoples First National Bank & Trust Co., et al., Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Brooks v. Commissioner
Docket No. 55269
United States Tax Court
27 T.C. 295; 1956 U.S. Tax Ct. LEXIS 42;
November 16, 1956, Filed
Decision will be entered for the respondent in accordance with the deficiency notice.
Amount of estate tax charitable deduction computed from value of residue left to charities, held, subject to reduction by amount of Pennsylvania inheritance tax ultimately to be due therefrom on account of possible remainders…
2Cases cited7 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Robinette v. HelveringSupreme Court of the United States · 1943
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Heberton EstateSupreme Court of Pennsylvania · 1945
2 more not listed; retrieve them via the Exa API.