Legal Opinion
Manufacturers Hanover Trust Co. v. United States
District Court, S.D. New York
Decided October 17, 1983No. 82 Civ. 724 (CES)PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM DECISION
STEWART, District Judge:
This action is brought by Manufacturers Hanover Trust Company, as executor of the estate of Charlotte C. Wallace (“Estate”). Plaintiff challenges the Commissioner of Internal Revenue’s (“Commissioner”) use of gender-based mortality tables in calculating the present value of the rever sionary interest in the trust of the decedent. This valuation determines whether the trust may be included in the estate of a decedent and therefore, be taxable. Plaintiff instituted this action for the refund of federal estate taxes from the United States of America…
2Cases cited28 opinions
- Baker v. CarrSupreme Court of the United States · 1962
- Stanley v. IllinoisSupreme Court of the United States · 1972
- Craig v. BorenSupreme Court of the United States · 1976
- Personnel Administrator of Mass. v. FeeneySupreme Court of the United States · 1979
- Reed v. ReedSupreme Court of the United States · 1971
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Manufacturers Hanover Trust Company, as of the Estate of Charlotte C. Wallace v. United StatesCourt of Appeals for the Second Circuit · 1985
- Estate of Darrin v. Director of Division of TaxationNew Jersey Tax Court · 1991
- Estate of Darrin v. Taxation Div. DirectorNew Jersey Tax Court · 1987
- Inter IKEA Systems B.V. v. Akea, LLC, Trademark Trial and Appeal Board2014
- Manufacturers Hanover Trust Company, as of the Estate of Charlotte C. Wallace v. United StatesCourt of Appeals for the Second Circuit · 1985