Legal Opinion
Blodget v. Delaney, Collector
Court of Appeals for the First Circuit
Decided January 29, 1953No. 4677_1PublishedCited by 60 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This is an appeal from a judgment entered on motion dismissing an action brought for a refund of estate taxes. The question presented is whether on the facts alleged in the complaint it must be ruled as a matter of law that the value of certain charitable gifts in remainder could not be definitely ascertained as of the date of a testator’s death, so that in consequence his estate cannot be allowed a deduction therefor under § 812(d) of the Internal Revenue Code, S3 Stat. 1, 124, Title 26 U.S.C. § 812(d).
The plaintiffs are the duly appointed) executors and trustees…
2Cases cited18 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
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Hartford-Connecticut Trust Co. v. EatonCourt of Appeals for the Second Circuit · 1929
13 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- 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
- Old Colony Trust Company, of the Estate of John H. Cunningham v. United StatesCourt of Appeals for the First Circuit · 1970
- United States v. PowellCourt of Appeals for the Tenth Circuit · 1962
- State Street Bank and Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1963
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967
55 more not listed; retrieve them via the Exa API.