Legal Opinion
Lewis v. Rothensies
Court of Appeals for the Third Circuit
Decided September 1, 1943No. 8221PublishedCited by 10 opinions
1Opinion of the Court
JONES, Circuit Judge.
The facts having bearing on the question here involved are that Algernon R. Clapp, who died in 1938 resident in Pennsylvania, appointed by will in trust for his wife for life and after her death to their two daughters outright in remainder certain property over which he- had a general testamentary power of appointment under the will of his father, B. Frank Clapp, who had died in 1914 also resident in Pennsylvania. The property dealt with in Algernon R. Clapp’s appointment embraced a portion of the corpus of a trust which B. Frank Clapp had created by his will for the life…
2Cases cited13 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Helvering v. GrinnellSupreme Court of the United States · 1935
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Rothensies v. Fidelity-Philadelphia Trust Co.Court of Appeals for the Third Circuit · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. Cardeza's EstateCourt of Appeals for the Third Circuit · 1949
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- Keating v. MayerCourt of Appeals for the Third Circuit · 1956
- Minot v. CommissionerUnited States Tax Court · 1966
5 more not listed; retrieve them via the Exa API.