Legal Opinion
Estate of Schlotterer v. United States
District Court, W.D. Pennsylvania
Decided October 7, 1976No. Civ. A. 75-760PublishedCited by 2 opinions
1Opinion of the Court
OPINION
KNOX, District Judge.
We once again have before the court a suit for refund of federal estate taxes involving “one of the more abstruse and obscure branches of the Pennsylvania law of decedent’s estates”. 1 Once again we have the esoteric question as to how to treat for federal tax purposes a bequest of personal property to a life tenant for life with remainder over to a remainderman. Pennsylvania law, prior to the passage of the Pennsylvania Estates Act of 1947, 20 Purdon’s P.S. § 301.13 effective January 1, 1948 and applicable to dispositions occurring on and after that date, held…
2Cases cited14 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Buchanan v. Brentwood Federal Savings & Loan Assoc.Supreme Court of Pennsylvania · 1974
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
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3Cited by2 opinions
- Hemphill v. ShoreSupreme Court of Kansas · 2012
- Estate of Norman H. Vissering, Deceased, Elizabeth L. Lafferty v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993