Legal Opinion
Watson v. United States
Court of Appeals for the Third Circuit
Decided December 22, 1965No. 14717PublishedCited by 13 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge.
The issue before us arises out of a testamentary trust in the will of Jacques Wolf who died on January 26, 1954, a resident of the State of New Jersey. The Commissioner refused to allow a deduction under Section 812(d) of the 1939 Code, 26 U.S.C. 1952 ed. § 812(d) of the amount of the bequest made by Clause (5) Art. 7 of the will as a bequest to trustees exclusively for charitable purposes. The tax was paid and thereafter the executors brought this suit for refund. The district court upheld their contention and the Government appeals. There is no dispute regarding…
2Cases cited13 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. PelzerSupreme Court of the United States · 1941
- VIDAL v. Girard's ExecutorsSupreme Court of the United States · 1844
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Retired Teachers Legal Defense Fund, Inc. v. CommissionerUnited States Tax Court · 1982
- Kentucky Bar Foundation, Inc., etc. v. CommissionerUnited States Tax Court · 1982
- Ohio Teamsters Educational & Safety Training Trust Fund v. CommissionerUnited States Tax Court · 1981
- Estate of Leeds v. CommissionerUnited States Tax Court · 1970
- Succession of HyamsLouisiana Court of Appeal · 1967
8 more not listed; retrieve them via the Exa API.