Legal Opinion
Gardiner v. Hassett
District Court, D. Massachusetts
Decided December 20, 1945No. Civil Action 3158PublishedCited by 3 opinions
1Opinion of the Court
FORD, District Judge.
This is an action to recover estate taxes paid by the plaintiffs as a result of a dis-allowance of a deduction amounting to $90,450.64 taken in the plaintiffs’ return for the alleged value of contingent charitable bequests to corporations. The deduction was claimed in accordance with the provisions of Section 303(a) (3) of the Revenue Act of 1926, as amended by the Revenue Act of 1934, Section 403(a). 1
The facts have been stipulated and they and additional findings are as follows:
Article Fifth of the will of the decedent disposes of the residue of her estate to trustees…
2Cases cited10 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Humes v. United StatesSupreme Court of the United States · 1928
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3Cited by3 opinions
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Krohn v. United StatesDistrict Court, D. Colorado · 1965
- In re the Estate of KingNew York Surrogate's Court · 1967