Legal Opinion
Commissioner v. Estate of Sternberger
Supreme Court of the United States
Decided January 10, 1955No. 24PublishedCited by 166 opinions
1Opinion of the CourtJustice Burton
The issue here is whether, in determining a net estate for federal estate tax purposes, a deduction may be made on account of a charitable bequest that is to take effect *188only if decedent’s childless 27-year-old daughter dies without descendants surviving her and her mother. For the reasons hereafter stated, we hold that it may not.
Louis Sternberger died testate June 25, 1947. His federal estate tax return discloses a gross estate of $2,406,541.71 and, for the additional estate tax, a net estate of $2,064,346.55. It includes assets owned by him at his death and others held by the Chase…
2Cases cited18 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- 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
- United States v. StewartSupreme Court of the United States · 1940
- Commissioner v. JacobsonSupreme Court of the United States · 1949
13 more not listed; retrieve them via the Exa API.
3Cited by166 opinions
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- Bates v. United StatesSupreme Court of the United States · 1997
- Board of Governors of the Federal Reserve System v. First Lincolnwood Corp.Supreme Court of the United States · 1978
- Lawrence Keasler and Keasler Body Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- United States v. Bertha DeanCourt of Appeals for the First Circuit · 1955
161 more not listed; retrieve them via the Exa API.