Legal Opinion
FIRST TRUST COMPANY OF SAINT PAUL v. United States
District Court, D. Minnesota
Decided November 18, 1970No. 3-69 Civ. 176PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM DECISION
NORDBYE, District Judge.
Plaintiffs bring this suit as executors of the Estate of Henry Edward Warren to recover a tax paid upon the amount of his interest in a profit-sharing trust which was on his death paid to his sister as the beneficiary of the decedent’s interest in a pension plan of Warren-Cadillae, Inc. In the estate tax return the amount paid to Mr. Warren’s sister was not included in that it was deemed ex-cludable under Section 2039(c), 26 U.S. C.A., which was created by the 1954 Code and which reads,
“(c) Exemption of annuities under certain trusts and plans. —…
2Cases cited1 opinion
- The Northern Trust Company as Trustee Under Agreement No. 25,304 With Walter S. Carr Dated January 1, 1959 v. United StatesCourt of Appeals for the Seventh Circuit · 1968
3Cited by2 opinions
- Estate of Silverman v. CommissionerUnited States Tax Court · 1974
- Estate of Silverman v. CommissionerUnited States Tax Court · 1974