Legal Opinion
Sanford D. Beecher and William White, Jr., Executors of the Estate of John Richard Geary v. United States
Court of Appeals for the Third Circuit
Decided June 24, 1960No. 13094_1PublishedCited by 28 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This appeal concerns the application of the federal estate tax. The appellants who are executors of the Estate of John Richard Geary, deceased, have paid the tax claim asserted against the estate and sue to recover part of the amount paid. The district court denied recovery, D.C.E.D.Pa.1959, 172 F.Supp. 323, and the executors appeal. It is not disputed that all correct procedural steps have been taken throughout the dispute.
The issue gets down to the question whether payments to the decedent’s two sons constituted payment of “claims against the estate” or legacies. If…
2Cases cited5 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Liggins EstateSupreme Court of Pennsylvania · 1958
- Wolfsen v. SmythCourt of Appeals for the Ninth Circuit · 1955
- Estate of Edward v. Babcock, Deceased, Mellon National Bank and Trust Company and Mary A. Babcock, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Beecher v. United StatesDistrict Court, E.D. Pennsylvania · 1959
3Cited by28 opinions
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Glen v. CommissionerUnited States Tax Court · 1966
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Isaac G. Darlington, Provident Tradements Bank and Trust Company and Claude C. Smith, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
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