Legal Opinion
Fidelity-Philadelphia Trust Co. v. United States
District Court, E.D. Pennsylvania
Decided June 23, 1954No. 13890PublishedCited by 2 opinions
1Opinion of the Court
CLARY, District Judge.
This is an action for the recovery of estate taxes paid in the Estate of Anna C. Burr, deceased. The facts have been stipulated by the parties and the Stipulation, as filed, is adopted as the Findings of Fact of the Court. In brief summary, they are as follows:
Anna C. Burr, died March 6, 1942, a resident of Philadelphia, Pennsylvania. The executors of her will, plaintiffs herein, timely filed their Federal Estate Tax Return on June 3, 1943, showing an estate tax due of $132,938.45, which amount was paid. Upon review, the Internal Revenue Agent in Charge determined a…
2Cases cited8 opinions
- Spreckels v. CommissionerSupreme Court of the United States · 1942
- Gardner's EstateSupreme Court of Pennsylvania · 1936
- Harrison's EstateSupreme Court of Pennsylvania · 1907
- Commissioner of Internal Revenue v. Cardeza's EstateCourt of Appeals for the Third Circuit · 1949
- Cardeza v. CommissionerUnited States Tax Court · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fidelity-Philadelphia Trust Company and J. Reece Lewis, Executors of the Will of Anna C. Burr, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1955
- McMartin Industries v. VinalDistrict Court, D. Nebraska · 1969