Legal Opinion
Merchants National Bank v. United States
Court of Appeals for the First Circuit
Decided August 21, 1978No. Nos. 78-1043, 78-1060PublishedCited by 11 opinions
1Opinion of the Court
COFFIN, Chief Judge.
The issue in these appeals in an estate tax refund suit is whether the district court erred in its generous evaluation of the deduction attributable to a charitable remainder.
The will of testatrix Marian A. Burdick created a trust fund for the Shriners’ Hospital for Crippled Children of Springfield, Massachusetts, with all income from the trust fund to be paid to her sister Mildred A. Niles during her lifetime. Testatrix died on May 29, 1973 and her sister, at age 84, died five and one half months later on November 15, 1973.
The estate paid a total amount of $215,-611.42 in…
2Cases cited9 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Reed v. ReedSupreme Court of the United States · 1971
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Pedro Saade, United States of America v. Carlos Zenon RodriguezCourt of Appeals for the First Circuit · 1981
- James P. Flanagan, Administrator of the Estate of Frank Parkes, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1987
- Pennzoil Company v. Federal Energy Regulatory CommissionCourt of Appeals for the Fifth Circuit · 1982
- Estate of Crafts v. CommissionerUnited States Tax Court · 1980
- The First National Bank of Omaha, of the Estate of Glenn W. McIninch Deceased v. United StatesCourt of Appeals for the First Circuit · 1982
6 more not listed; retrieve them via the Exa API.