Legal Opinion
Estate of Skinner v. United States
District Court, E.D. Pennsylvania
Decided September 18, 1961No. Civ. A. 24564PublishedCited by 12 opinions
1Opinion of the Court
LAYTON, District Judge.
This is an action by the executors of an estate for the refund of federal estate taxes in the amount of $34,477.23, plus interest, alleged to have, been illegally collected in connection with an estate tax return filed in 1954.
The relevant facts have been stipulated and are not in controversy. On March 5, .1936, Maria M. Coxe Skinner (the decedent herein) executed an irrevocable trust to conserve certain interests and property “for the benefit of herself”, her surviving issue, a brother, and next of kin. Plaintiff, Girard Trust Corn Exchange Bank (suing as executor…
2Cases cited5 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- In Re Estate of Edgar M. Uhl, Deceased. The National City Bank of Evansville, Administrator, With Will Attached v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Uhl v. CommissionerUnited States Tax Court · 1955
3Cited by12 opinions
- Estate of Maria M. Coxe Skinner, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors v. United StatesCourt of Appeals for the Third Circuit · 1963
- Stephenson v. United StatesDistrict Court, W.D. Virginia · 1965
- Estate of Beckwith v. CommissionerUnited States Tax Court · 1970
- Estate of Tomec v. CommissionerUnited States Tax Court · 1963
- Estate of Green v. CommissionerUnited States Tax Court · 1975
7 more not listed; retrieve them via the Exa API.