Estate of Joseph P. Grace, Deceased, Michael P. Grace, Ii, Joseph Peter Grace, Jr., and Charles MacDonald Grace, Executors v. The United States
United States Court of Claims
NICHOLS, Judge, joins the foregoing dissenting opinion. Findings of Fact 1. This case is a suit for refund of Federal estate taxes and interest thereon paid by the Estate of Joseph P. Grace, Deceased. 2. Joseph P. Grace, the decedent whose estate is here involved (hereinafter sometimes called “the decedent”), and Janet Grace were husband and wife.
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NICHOLS, Judge, joins the foregoing dissenting opinion. Findings of Fact 1. This case is a suit for refund of Federal estate taxes and interest thereon paid by the Estate of Joseph P. Grace, Deceased. 2. Joseph P. Grace, the decedent whose estate is here involved (hereinafter sometimes called “the decedent”), and Janet Grace were husband and wife. They were married in August 1908. 3. (a) The following children, born on the dates indicated, are the surviving offspring of the marriage of the decedent and Janet Grace: Joseph Peter Grace, Jr. (hereinafter sometimes called “Peter”), May 25, 1913.…
1Opinion of the Court
OPINION
2Per curiam
This case was referred to Trial Commissioner Mastín G. White with directions to make findings of fact and recommendation for conclusions of law. Following a trial on the merits, the commissioner filed an opinion and report, and the case was submitted to the court on the briefs of the parties. After hearing oral argument of counsel, we remanded the case to the commissioner for determination “whether the decedent [Joseph P. Grace] was motivated in the setting up of the Joseph Grace and the Janet Grace trusts, in December 1931, by the desire to avoid and lessen estate taxes.” A further…
3Cases cited10 opinions
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Cole's Estate v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Estate of Carl J. Guenzel, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Hanauer's Estate v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1945
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4Cited by13 opinions
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Estate of Marshall v. CommissionerUnited States Tax Court · 1969
- Exchange Bank & Trust Co. v. United StatesCourt of Appeals for the Federal Circuit · 1982
- Exchange Bank And Trust Company Of Florida v. United StatesCourt of Appeals for the Federal Circuit · 1982
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
8 more not listed; retrieve them via the Exa API.