Legal Opinion
Commissioner v. Crawford's Estate
Court of Appeals for the Third Circuit
Decided December 20, 1943No. 8196PublishedCited by 7 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
In this case the executors of Crawford’s estate claim that they are entitled to deduct as income paid certain payments made to a trust estate created under Crawford’s will. The pertinent statutory provisions are those of Section 162(c) of the Revenue Act of 1936.1
The facts have been stipulated. The testator was a resident of Pennsylvania. His will appointed the Union Trust Company of Pittsburgh and his wife, Annie Laurie Crawford, executors and trustees. The eighth article of the will left the residue of his property in trust. One share of the residue was to he held in…
2Cases cited8 opinions
- Uterhart v. United StatesSupreme Court of the United States · 1916
- Weber v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Estate of White v. CommissionerUnited States Board of Tax Appeals · 1940
- Riker v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner of Internal Revenue v. Bishop Trust Co.Court of Appeals for the Ninth Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- United States v. BrittenCourt of Appeals for the Third Circuit · 1947
- Dunlop v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Simon v. HoeyDistrict Court, S.D. New York · 1949
- Craig v. United StatesDistrict Court, W.D. Pennsylvania · 1946
2 more not listed; retrieve them via the Exa API.