Legal Opinion
Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 13, 1956No. 14855_1PublishedCited by 56 opinions
1Opinion of the Court
LEMMON, Circuit Judge.
The petitioner complains that the testator’s “verbal error” in using a “term of art — power of appointment” — is sought to be employed as a means of costing the estate $71,000, plus interest, in Federal Estate Tax liability.
“This controversy,” the criticism continues, “is little more than an exercise in semantics.”
It might be answered that all legal disputation is, in the final analysis, “an exercise in semantics”. Since man has not yet evolved into a telepathic being, he must resort to language in order to express his thoughts and desires.
A court must interpret a will…
2Cases cited21 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Knowlton v. MooreSupreme Court of the United States · 1900
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
16 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Northeastern Pennsylvania National Bank & Trust Co. v. United StatesSupreme Court of the United States · 1967
- Estate of Mary Redding Shedd, First National Bank of Arizona, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1963
- Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
51 more not listed; retrieve them via the Exa API.