Legal Opinion
Pennsylvania Bank & Trust Co. v. United States
District Court, W.D. Pennsylvania
Decided May 9, 1978No. Civ. A. 76-155PublishedCited by 10 opinions
1Opinion of the Court
OPINION
MARSH, District Judge.
This is an action by the executor of the estate of Ethel S. Brice to recover federal estate taxes. Jurisdiction is based on 28 U.S.C. § 1346(a)(1).
The executor, Pennsylvania Bank and Trust Company, has moved for summary judgment. The defendant, the United States, has moved for entry of judgment on the pleadings, or, alternatively, for summary judgment. Both sides have agreed that no significant facts are in dispute.
I. INCLUDIBILITY OF TRUST ASSETS IN DECEDENT’S GROSS ESTATE
The major issue is whether the estate of the decedent, Ethel S. Brice, who was incompetent…
2Cases cited26 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- United States v. StapfSupreme Court of the United States · 1964
21 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Estate of Alperstein v. CommissionerUnited States Tax Court · 1978
- John C. Brantingham, of the Estate of Beatrice F. Brantingham v. United StatesCourt of Appeals for the Seventh Circuit · 1980
- Pennsylvania Bank and Trust Company, of the Estate of Ethel S. Brice, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1979
- Estate of Gilchrist v. CommissionerCourt of Appeals for the Fifth Circuit · 1980
5 more not listed; retrieve them via the Exa API.