Legal Opinion
George Bowie McCeney Robert S. McCeney Catherine M. Kotrla v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided March 8, 1956No. 12755PublishedCited by 6 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
This is a petition for review of a decision of the District of Columbia Tax Court. The question is whether the re-maindermen of a testamentary trust are liable under Section 47-1601 of the District of Columbia Code, 1951, for District inheritance tax on the value of the trust corpus, after deducting the value of the life interests on a purely actuarial basis, when the corpus was subject to the possibility of invasion by the trustee for the benefit of the life beneficiaries.
The testatrix died November 1, 1952. Her will created a testamentary trust as to the entire…
2Cases cited22 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
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3Cited by6 opinions
- District of Columbia v. Catholic University of AmericaDistrict of Columbia Court of Appeals · 1979
- Feldman v. Philadelphia National BankDistrict Court, E.D. Pennsylvania · 1976
- District of Columbia v. Gallant Incorporated, Gallant Incorporated v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1961
- The Alabama Polytechnic Institute v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1957
- United States v. W. T. Rawleigh Co.Court of Appeals for the Seventh Circuit · 1959
1 more not listed; retrieve them via the Exa API.