Legal Opinion
National Savings and Trust Company, of the Estate of John Weberpals v. The United States
United States Court of Claims
Decided January 22, 1971No. 282-69PublishedCited by 4 opinions
1Opinion of the Court
OPINION
COWEN, Chief Judge.
John Weberpals, ■ an alien resident of the United States, died testate on March 1, 1967. Article Four of his will, which was admitted to probate, bequeathed the residue (the bulk) of his estate to the Town of Redwitz Ad Rodach, Bavaria, Germany, for the express purpose of building a home for the aged, or if such a home existed, for the purpose of improving and extending the existing facilities.
Plaintiff, executor, filed a Federal estate tax return on May 31, 1968, on which no charitable deduction was taken for the bequest to Redwitz Ad Rodach. A tax liability of…
2Cases cited4 opinions
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Lloyd Edwards, as of the Will of Seren P. Hansen, Deceased v. V. Lee PhillipsCourt of Appeals for the Tenth Circuit · 1967
- Kaplun v. United StatesDistrict Court, S.D. New York · 1969
- Old Colony Trust Co. v. United StatesDistrict Court, D. Massachusetts · 1970
3Cited by4 opinions
- The First National Bank of Omaha, of the Estate of Glenn W. McIninch Deceased v. United StatesCourt of Appeals for the First Circuit · 1982
- Estate of Engelman v. Comm'rUnited States Tax Court · 2003
- Estate of Engelman v. Comm'rUnited States Tax Court · 2003
- Estate of Leona Engelman, Peggy D. Mattson v. CommissionerUnited States Tax Court · 2003