Legal Opinion
Judge v. United States
District Court, M.D. Pennsylvania
Decided January 11, 1974No. Civ. No. 72-59PublishedCited by 1 opinion
1Opinion of the Court
SHERIDAN, Chief Judge.
In this action to recover estate taxes alleged to have been erroneously and illegally collected, the issue is whether the value of the remainder interest to charity in the residuary trust created by the will of Margaret Duer Judge was de*718ductible under Section 2055 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2055. Specifically, the questions presented are: (1) whether the will provides a sufficiently definite standard limiting the extent of possible invasion for the benefit of non-charitable interests so that the value of the charitable remainder was “presently…
2Cases cited23 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
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In Re Estate of JudgeDistrict Court, M.D. Pennsylvania · 1974