Legal Opinion
In Re Estate of Harry B. McCoy Jr., Deceased. Norfleet R. Turner and Frank Wilbourn, Jr., Executors v. United States
Court of Appeals for the Sixth Circuit
Decided March 4, 1975No. 74--1582PublishedCited by 3 opinions
1Opinion of the Court
CELEBREZZE, Circuit Judge.
The Government appeals from a District Court order that estate taxes and interest in the sum of $122,605.71 be refunded to the Estate of Harry B. McCoy, Jr. The question presented is whether the value of a charitable gift in remainder could be definitely ascertained as of the date of testator’s death, so that his estate should be allowed a deduction therefor under § 2055 of the Internal Revenue Code, 26 U.S.C. § 2055 (1967).
Harry B. McCoy, Jr., died on December 7, 1966, leaving a will which was duly probated in the Probate Court of Shelby County, Tennessee on…
2Cases cited12 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- State Street Bank and Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1963
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3Cited by3 opinions
- Indiana Department of State Revenue v. Estate of WallaceIndiana Court of Appeals · 1980
- Estate of Cotter v. United StatesDistrict Court, E.D. Michigan · 1977
- McDowell Nat. Bank of Sharon, Pa. v. United StatesDistrict Court, W.D. Pennsylvania · 1976