Legal Opinion
John A. Rand, of the Estate of Ormsby MacKnight Mitchel, Deceased v. United States
Court of Appeals for the Second Circuit
Decided July 22, 1971No. 909_1PublishedCited by 25 opinions
1Opinion of the Court
POLLACK, District Judge:
This litigation is one of a series brought by the United States to limit the availability of estate tax charitable deductions for estates not governed by the Tax Reform Act of 1969. 1 Plaintiff is the executor of the estate of Ormsby MacKnight Mitchel who died in 1964. In his Will the decedent created a trust which provided that the principal should go to various charities after the end of a life estate. The Revenue Service denied a deduction for the present value of the charitable remainder on the ground that the interest is not presently ascertainable and hence is…
2Cases cited6 opinions
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- In Re Robinson's WillSupreme Court of Vermont · 1929
- Tuttle v. TuttleSupreme Court of Vermont · 1942
- Destitute of Bennington County v. HENRY W. PUTNAM MHSupreme Court of Vermont · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Estate of Belcher v. CommissionerUnited States Tax Court · 1984
- Greer v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
- Froman Trust v. CommissionerUnited States Tax Court · 1972
- Mary Jane Gardiner, of the Estate of Laurabel Gardiner, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1972
20 more not listed; retrieve them via the Exa API.