Legal Opinion
Francis Edward McGillick Foundation v. Commissioner
Court of Appeals for the Third Circuit
Decided May 26, 1960No. Nos. 12941-12944PublishedCited by 1 opinion
1Opinion of the Court
BIGGS, Chief Judge.
These cases present extraordinary cireimstances. McGillick was the president of the petitioner, F. E. McGillick Company. McGillick and his first wife, Margaret, owned all or approximately all of the stock of the Company. The petitioner, the Francis Edward McGillick Foundation, is a trust created under the laws of Pennsylvania by an indenture executed on January 6,1937. The indenture provided that the trustees of the Foundation should accept the trust subject to McGillick’s “Last Will and Testament”. The Will is written into the indenture as an integral part thereof. At the…
2Cases cited12 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Blair v. CommissionerSupreme Court of the United States · 1937
- Dan Lind v. Schenley Industries IncCourt of Appeals for the Third Circuit · 1960
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Lederer v. StocktonSupreme Court of the United States · 1922
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3Cited by1 opinion
- Francis Edward McGillick Foundation v. Commissioner of Internal Revenue, (Two Cases). F. E. McGillick Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Third Circuit · 1960