Legal Opinion
Commissioner of Internal Revenue v. Cardeza's Estate
Court of Appeals for the Third Circuit
Decided February 8, 1949No. 9207, 9208PublishedCited by 22 opinions
1Opinion of the Court
O’CONNELL, Circuit Judge.
The principal questions posed by the appeals at bar are not without difficulty. As was aptly stated by the American Law Institute at 3 Restatement, Property, 1936 ed., page 1810, “ * * * the American case authority on powers of appointment is distinctly thin in' quantity — so thin that in nearly all states there are many important matters upon which local decisions are not yet conclusive,, and in many states practically the entire field remains free for future development.”
Specifically, we have been called upon to decide (a) whether the doctrine enunciated in Dobson…
2Cases cited21 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Crane v. CommissionerSupreme Court of the United States · 1947
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
16 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In the Matter of Norman E. Halprin, Bankrupt. Commercial Sales, Inc., Assignee of Norman E. Halprin, United States of Apperica, Claimant-AppelleeCourt of Appeals for the Third Circuit · 1960
- Estate of ThurstonCalifornia Supreme Court · 1950
- Audenried v. CommissionerUnited States Tax Court · 1956
- Fidelity-Philadelphia Trust Company and J. Reece Lewis, Executors of the Will of Anna C. Burr, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1955
- Arents v. CommissionerUnited States Tax Court · 1960
17 more not listed; retrieve them via the Exa API.