Legal Opinion
Pearcy v. Citizens Bank & Trust Co.
Indiana Court of Appeals
Decided March 2, 1951No. 18,101PublishedCited by 27 opinions
1Opinion of the CourtRoyse, J.
This appeal presents the question of whether the administrator of a decedent’s estate is required to apportion federal estate taxes on property not part of decedent’s estate. This is the first time this question has been presented to this or our Supreme Court.
The uncontradicted facts may be summarized as follows: Arthur Day died intestate April 17, 1947. He was survived by his widow (appellee Mary E. Day, hereinafter referred to as the widow) who was a second childless wife, and by appellants who are decedent’s children by a former marriage. In addition to the personal estate passing into the…
2Cases cited34 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
29 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- In Re Gallagher's WillNew Mexico Supreme Court · 1953
- Carpenter v. CarpenterSupreme Court of Missouri · 1954
- Cox v. SchlachterIndiana Court of Appeals · 1970
- Kintzinger v. MillinSupreme Court of Iowa · 1962
- Wilmington Trust Co. v. CopelandSupreme Court of Delaware · 1953
22 more not listed; retrieve them via the Exa API.