Legal Opinion
Northeastern Pennsylvania National Bank & Trust Co. v. United States
District Court, M.D. Pennsylvania
Decided September 30, 1964No. Civ. 7993PublishedCited by 7 opinions
1Opinion of the Court
NEALON, District Judge.
This case is before the Court on motions for summary judgment by both plaintiff, Northeastern Pennsylvania National Bank & Trust Company, Executor under the Will of Clarence C. Young, and defendant, United States of America. The pivotal issue centers around plaintiff’s entitlement to claim a marital deduction as a result of a testamentary trust.
In the instant case, Clarence C. Young, the decedent, died testate on May 3, 1958, survived by his wife and four children. In the Will, plaintiff, Northeastern Pennsylvania National Bank & Trust Company, was named Executor and…
2Cases cited6 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. StapfSupreme Court of the United States · 1964
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- Rose Gelb, Victor Edwin Gelb, Manufacturers Trust Company, Executors, of the Estate of Harry Gelb v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- The Citizens National Bank of Evansville, as of the Last Will and Testament of G. Ashburn Koch, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1966
- Allen v. United StatesDistrict Court, E.D. Missouri · 1965
- Northeastern Pennsylvania National Bank & Trust Company, Under the Will of Clarence C. Young v. United StatesCourt of Appeals for the Third Circuit · 1966
- Estate of Schildkraut v. CommissionerUnited States Tax Court · 1965
- Northeastern Pennsylvania National Bank & Trust Company, Under the Will of Clarence C. Young v. United StatesCourt of Appeals for the Third Circuit · 1966
2 more not listed; retrieve them via the Exa API.