Legal Opinion
Pennsylvania Bank and Trust Company, of the Estate of Ethel S. Brice, Deceased v. United States
Court of Appeals for the Third Circuit
Decided April 25, 1979No. 78-1942PublishedCited by 12 opinions
1Opinion of the Court
OPINION OF THE COURT
MARKEY, Chief Judge.
Refund action by Pennsylvania Bank and Trust Co. (Bank), executor of Ethel S. Brice (Brice), to recover federal estate taxes. The district court held a power of appointment given to Brice was part of the estate, though Brice was at all times incompetent to exercise the power. We affirm.
FACTS
Brice was the donee of a general power of appointment over a trust established by her husband’s will. From a time prior to the grant of the power until she died, she lacked legal capacity to exercise that power. Brice’s will stated an intention not to exercise the…
2Cases cited8 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Clarence Blagen Fish, Administrator With the Will Annexed of the Estate of Minnie C. Blagen, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Finley v. United StatesDistrict Court, S.D. Florida · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Boeving v. United StatesCourt of Appeals for the Eighth Circuit · 1981
- Lindberg v. United StatesCourt of Appeals for the Tenth Circuit · 1999
- Estate of Gilchrist v. CommissionerCourt of Appeals for the Fifth Circuit · 1980
- Estate of Nancy E. Rosenblatt, Deceased, Joseph Rosenblatt, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1980
7 more not listed; retrieve them via the Exa API.