Legal Opinion
Francis M. Cox, Jr., W. Bingham Cox and Robert M. Cox, Executors Under the Will of May Bingham Cox, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 5, 1961No. 72, Docket 27041PublishedCited by 14 opinions
1Opinion of the Court
HINCKS, Circuit Judge.
Petitioners seek review of a decision of the Tax Court assessing a deficiency of $3,860.47. The question is whether a bequest by testatrix to her son, a Jesuit priest, is a bequest or transfer “to or for the use of” a religious institution within the meaning of § 812(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(d) (now § 2055 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2055).
May Cox, the testatrix, left four sons when she died on August 3, 1954. Her will, executed in 1941, contained bequests to her sons. The three eldest sons were named as…
2Cases cited7 opinions
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Order of St. Benedict of NJ v. SteinhauserSupreme Court of the United States · 1914
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Levey v. SmithCourt of Appeals for the Seventh Circuit · 1939
- Burdick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Morey v. RiddellDistrict Court, S.D. California · 1962
- City National Bank and Trust Company of Columbus, Administrator W/w/a of the Estate of Bess M. Kelly, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1963
- Estate of Charles J. Barry, Deceased, the Hibernia Bank v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Estate of Harry Henderson Lamson, Sr., George H. Lamson v. The United StatesUnited States Court of Claims · 1964
- Estate of Pickard v. CommissionerUnited States Tax Court · 1973
9 more not listed; retrieve them via the Exa API.