Legal Opinion
Rose Gelb, Victor Edwin Gelb, Manufacturers Trust Company, Executors, of the Estate of Harry Gelb v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 22, 1962No. 33, Docket 26952PublishedCited by 37 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
The executors under the will of Harry Gelb Petition for review of a decision of Judge Opper m the Tax Court, 19 T.C.M. 987’ whlch sustained the Commissioner s determination that a residuary trust created by the will did not qualify for the marital deduction. We agree that no deduction was warranted under § 812(e) d) of the Internal Revenue Code of 1939, as added by § 361(a) of the Revenue Act °f 1948, c. 168, 62 Stat. 110, U7-118, 26 U.S.C.A. § 812(e) (1) (F), which was in effect at Gelb’s death. However, we hold that a “specific portion” of the trust qualified for the…
2Cases cited17 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Colton v. ColtonSupreme Court of the United States · 1888
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Collister v. . FassittNew York Court of Appeals · 1900
12 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Northeastern Pennsylvania National Bank & Trust Co. v. United StatesSupreme Court of the United States · 1967
- Fred A. Berzon v. Commissioner of Internal Revenue, Gertrude Berzon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Dorn's Transportation, Inc. v. I.A.M. National Pension FundDistrict Court, District of Columbia · 1984
- Estate of Anne P. Bird, Deceased, Norman L. Bird, Administrator v. United StatesCourt of Appeals for the Sixth Circuit · 1976
32 more not listed; retrieve them via the Exa API.