Legal Opinion
Sharpe's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 15, 1945No. 8746PublishedCited by 13 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The testator with whose earthly affairs this appeal is concerned died in New Jersey in the year 1938. His residuary estate was bequeathed to the Union Trust Company of Pittsburgh, Pennsylvania, also trustee of an inter vivos trust decedent had set up a short time before. Two questions are before us with regard to the incidence of the Federal Estate Tax upon the decedent’s estate. The first, and principal one, relates to a claimed exemption for a charitable purpose, the next relates to a deduction of trustee’s fees. The Tax Court decided against the petitioner on both…
2Cases cited6 opinions
- Slee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Girard Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Leubuscher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Commissioner of Internal Revenue v. DavisCourt of Appeals for the First Circuit · 1943
- Marshall v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. HarrissSupreme Court of the United States · 1954
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of Mary F. Colton Park, Detroit Bank and Trust Company, Administrator With Will Annexed v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
- Haggart's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- H. Wadsworth Hight, One of the Executors of the Will of Alice F. Cochran, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1958
8 more not listed; retrieve them via the Exa API.