Legal Opinion
Haggart's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 5, 1950No. 10131PublishedCited by 14 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The question here involved has to do with the application of the estate tax to certain expenses involved in the administration after the death of the settlor of an inter vivos trust.
The operative facts aré simple and undisputed. On April 17, 1946, the decedent established a revocable inter vivos trust, reserving the income to herself for life with several remainders over. On the same day she also executed a will leaving her residuary estate to the trustees. The settlor’s death necessitated, under the law of Pennsylvania, the filing of an account for the trust with the…
2Cases cited6 opinions
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Commissioner of Internal Revenue v. DavisCourt of Appeals for the First Circuit · 1943
- Sharpe's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Haggart v. CommissionerUnited States Tax Court · 1949
- Clark v. CommissionerUnited States Tax Court · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Burrow Trust v. CommissionerUnited States Tax Court · 1963
- Abbett v. CommissionerUnited States Tax Court · 1952
- In Re Estate of Marcellus L. Joslyn, Deceased. Robert D. MacDonald v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Estate of Joslyn v. CommissionerUnited States Tax Court · 1972
9 more not listed; retrieve them via the Exa API.