Legal Opinion
Barclay v. United States
Court of Appeals for the Third Circuit
Decided April 27, 1949No. 9668PublishedCited by 3 opinions
1Opinion of the Court
BIGGS, Chief Judge. ,
The question in the instant case is whether a one-fifth interest in . a testamentary trust created by Emma W. Coulter, the “donor”, a resident of Pennsylvania, who died in 1929, is includable in the estate of Rebecca Coulter Barclay, the donor’s daughter, the “decedent”. The court below found the interest includible 1 and the executor has appealed.
The pertinent provisions of the donor’s .will are as follows: “All net income from the property thus held in trust * * * shall be distributed * * * among my children, Richard Coulter, Rebecca Coulter Barclay, Henry W. Coulter,…
2Cases cited20 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- United States v. JacobsSupreme Court of the United States · 1939
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Jackson's EstateSupreme Court of Pennsylvania · 1940
- Lyon v. AlexamderSupreme Court of Pennsylvania · 1931
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3Cited by3 opinions
- United States v. The Merchants National Bank of Mobile, as Under the Will of Nettie F. Turner, DeceasedCourt of Appeals for the Fifth Circuit · 1958
- Keating v. MayerDistrict Court, E.D. Pennsylvania · 1955
- Ellis v. United StatesDistrict Court, D. Maryland · 1968