Legal Opinion
The Third National Bank and Trust Company of Springfield v. United States
Court of Appeals for the First Circuit
Decided January 3, 1956No. 5010_1PublishedCited by 18 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This is an appeal from a judgment entered for the defendant in a suit to recover a deficiency in estate taxes assessed against the plaintiff-executor and paid by it to the Collector of Internal Revenue at Boston, Massachusetts. The general question presented is one we have had occasion to consider several times during the last decade and a half. 1 It is whether a remainder to charity subject under certain circumstances to invasion by a trustee for the benefit of a life tenant is deductible under § 812(d) of the Internal Revenue Code of 1939, 53 Stat. 124, 26 U.S.C.A. §…
2Cases cited9 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- 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
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Gammons v. HassettCourt of Appeals for the First Circuit · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- State Street Bank and Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1963
- Seubert v. ShaughnessyCourt of Appeals for the Second Circuit · 1956
- Old Kent Bank & Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- H. Wadsworth Hight, One of the Executors of the Will of Alice F. Cochran, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1958
- Kline v. United StatesDistrict Court, N.D. West Virginia · 1962
13 more not listed; retrieve them via the Exa API.