Legal Opinion
Estate of Maria M. Coxe Skinner, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors v. United States
Court of Appeals for the Third Circuit
Decided May 21, 1963No. 13841PublishedCited by 51 opinions
1Opinion of the Court
BIGGS, Chief Judge.
The issue presented on this appeal is whether the decedent-settlor retained for her life the enjoyment of property, the corpus of an inter vivos irrevocable trust, so as to make the corpus includible in her gross estate for estate tax purposes within the purview of Section 811 (c) (1) (B) (i) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 811(c) (1) (B) (i) 1
The stipulated facts are as follows. On March 5, 1936, the decedent, Maria M. Coxe Skinner, then unmarried 2 and a Pennsylvania resident, set up a trust, as we have indicated, and provided by the trust instrument…
2Cases cited8 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Walling v. General Industries Co.Supreme Court of the United States · 1947
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- In Re Estate of Edgar M. Uhl, Deceased. The National City Bank of Evansville, Administrator, With Will Attached v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- August v. CommissionerCourt of Appeals for the Third Circuit · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Linderme v. CommissionerUnited States Tax Court · 1969
- Gutchess v. CommissionerUnited States Tax Court · 1966
- Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
- Estate of Barlow v. CommissionerUnited States Tax Court · 1971
46 more not listed; retrieve them via the Exa API.