Carey v. Commissioner
United States Tax Court
The decedent, domiciled in Pennsylvania, died within 30 days after executing his last will. The will was valid, but four provisions thereof which related to bequests of property to charitable and religious organizations were void by operation of a Pennsylvania statute, P. L. 141 (1939). The residuary legatees who were named in the will became vested with the property described in the void provisions of the will by operation of the same Pennsylvania statute, rather than by…
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The decedent, domiciled in Pennsylvania, died within 30 days after executing his last will. The will was valid, but four provisions thereof which related to bequests of property to charitable and religious organizations were void by operation of a Pennsylvania statute, P. L. 141 (1939). The residuary legatees who were named in the will became vested with the property described in the void provisions of the will by operation of the same Pennsylvania statute, rather than by any directions of the decedent in his will. They agreed that charities should receive the property described in the void…
1Opinion of the Court
Estate of William A. Carey, Deceased, the Marine National Bank of Erie, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Carey v. Commissioner
Docket No. 7882
United States Tax Court
9 T.C. 1047; 1947 U.S. Tax Ct. LEXIS 26;
November 28, 1947, Promulgated
Decision will be entered for the respondent.
The decedent, domiciled in Pennsylvania, died within 30 days after executing his last will. The will was valid, but four provisions thereof which related to bequests of property to charitable and religious organizations were void by operation of a Pennsylvania statute, P. L. 141…
2Cases cited6 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Arnold's EstateSupreme Court of Pennsylvania · 1915
- Hartman's Estate (No. 1)Supreme Court of Pennsylvania · 1935
- Carey v. CommissionerUnited States Tax Court · 1947
- Conrad's EstateSupreme Court of Pennsylvania · 1941
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