Legal Opinion
Harlowe E. Bowes and Harris Trust and Savings Bank, Etc. v. United States
Court of Appeals for the Seventh Circuit
Decided February 23, 1979No. 78-1604PublishedCited by 11 opinions
1Opinion of the Court
SWYGERT, Circuit Judge.
The question before us is whether a decedent’s estate should be allowed to increase its charitable deduction under the federal estate tax laws if income in the form of interest from a fund set aside to pay estate and inheritance taxes is received after death and passes to charity. The.district court determined that no increase in the charitable deduction should be allowed. We affirm.
I
The facts are not in dispute. Lyle M. Spencer died on August 21,1968, a resident of Chicago, Illinois. By his will, decedent made bequests of cash and other specific property to and for the…
2Cases cited12 opinions
- Detroit Bank v. United StatesSupreme Court of the United States · 1943
- Taft v. CommissionerSupreme Court of the United States · 1938
- National Labor Relations Board v. Brown-Dunkin Company, Inc.Court of Appeals for the Tenth Circuit · 1961
- Philip H. Alston, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Connecticut Bank & Trust Co. v. United StatesCourt of Appeals for the Second Circuit · 1972
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of Horne v. CommissionerUnited States Tax Court · 1988
- Estate of Philip Meriano, Deceased, Anita Panepinto, Administratrix v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1998
- Fisher v. United StatesUnited States Court of Federal Claims · 1993
- Estate of Satz v. CommissionerUnited States Tax Court · 1982
- Estate of Warren v. CommissionerUnited States Tax Court · 1989
6 more not listed; retrieve them via the Exa API.