Legal Opinion
Commissioner of Internal Rev. v. Robertson's Estate
Court of Appeals for the Fourth Circuit
Decided April 7, 1944No. 5220PublishedCited by 28 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This case involves the imposition of the federal estate tax upon the estate of a decedent, and the question presented is whether or not under the provisions of § 303(a) (3) of the Revenue Act of 1926, 44 Stat. 9, as amended by § 403(a) of the Revenue Act of 1934, 48 Stat. 680, 26 U.S. C.A. Int.Rev.Acts, pages 232, 234, and under the provisions of the relevant Treasury Regulations the amount of the charitable bequests in the will of the deceased should be deducted from the gross estate in determining the net estate subject to taxation.
Georgia Robertson, the decedent, died…
2Cases cited13 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- 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
- Humes v. United StatesSupreme Court of the United States · 1928
- Gammons v. HassettCourt of Appeals for the First Circuit · 1941
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Commissioner v. Wells Fargo Bank & Union Trust Co.Court of Appeals for the Ninth Circuit · 1944
- State Street Bank and Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1963
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967
23 more not listed; retrieve them via the Exa API.