Legal Opinion
Sharpe v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided November 2, 1939No. 7008PublishedCited by 19 opinions
1Opinion of the Court
BIDDLE, Circuit Judge.
This case involves the construction of the will of John Gilbert, who died in Pennsylvania on June 28, 1877. The Commissioner of Internal Revenue made an additional assessment against Gilbert’s granddaughter, Catharine D. Sharpe, in the amount of $46,970.63. The Board of Tax Appeals sustained the Commissioner (38 B.T.A. 502), and this proceeding is on a petition to review that decision.
A construction of John Gilbert’s will is involved. Under the third item of his will, after placing his coal lands in trust, he provided that the rents therefrom should be paid as follows:
“2.…
2Cases cited16 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Uterhart v. United StatesSupreme Court of the United States · 1916
- Burnet v. PorterSupreme Court of the United States · 1931
- Schuldt v. Reading Trust Co.Supreme Court of Pennsylvania · 1921
11 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Schuster v. CommissionerUnited States Tax Court · 1959
- Saigh v. CommissionerUnited States Tax Court · 1961
- Melba Schuster, Formerly Melba D. Baker v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Melba Schuster, Formerly Melba D. Baker, United California Bank v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. United California BankCourt of Appeals for the Ninth Circuit · 1962
14 more not listed; retrieve them via the Exa API.