Legal Opinion
Pittsburgh National Bank v. United States
District Court, W.D. Pennsylvania
Decided November 10, 1970No. Civ. A. No. 70-251PublishedCited by 5 opinions
1Opinion of the Court
OPINION
WEBER, District Judge.
This is a suit for refund of estate taxes paid, brought under 28 U.S.C. § 1346(a) (1).
The United States of America has taxed as part of the Estate of A. Brady McSwigan his one-third beneficial interest in a testamentary trust established under the Will of his mother, Genevieve, M. McSwigan, who died in 1951.
The trust assets comprise the shares of stock which Genevieve M. McSwigan owned in Kennywood Park Corporation which operated Kennywood Park, a well-known amusement park in Allegheny County, Pennsylvania. The beneficiaries of said trust were the five children of…
2Cases cited4 opinions
- Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1968
- Latta v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Security-Peoples Trust Company v. United StatesDistrict Court, W.D. Pennsylvania · 1965
- Miller v. United StatesDistrict Court, W.D. Pennsylvania · 1967
3Cited by5 opinions
- Estate of Rolin v. CommissionerUnited States Tax Court · 1977
- Flournoy v. CohenCalifornia Supreme Court · 1971
- Gaskill v. United StatesDistrict Court, D. Kansas · 1983
- Estate of Maxant v. CommissionerUnited States Tax Court · 1980
- Estate of Rolin v. CommissionerUnited States Tax Court · 1977