Legal Opinion
Burdick v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 10, 1941No. 57PublishedCited by 19 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioners are trustees under the will of Willard A. Lalor who died a resident of the District of Columbia October 9, 1934. The federal estate tax return was filed in the office of the Collector for the Second New York District and in it a deduction was taken under Sec. 303(a) (3) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Acts, page 234, to the amount of $400,000 as a charitable bequest to the Lalor Foundation, Inc., which was conced-edly a corporation organized and operated for purposes which come within the statute. The Commissioner disallowed the deduction…
2Cases cited10 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Taft v. CommissionerSupreme Court of the United States · 1938
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- First Trust Co. of St. Paul State Bank v. ReynoldsCourt of Appeals for the Eighth Circuit · 1943
- Francis M. Cox, Jr., W. Bingham Cox and Robert M. Cox, Executors Under the Will of May Bingham Cox, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- City National Bank and Trust Company of Columbus, Administrator W/w/a of the Estate of Bess M. Kelly, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1963
14 more not listed; retrieve them via the Exa API.