Legal Opinion
In Re Estate of Harry A. Toulmin, Jr. Virginia Bernthal Toulmin v. United States
Court of Appeals for the Sixth Circuit
Decided June 15, 1972No. 71-1666, 71-1739PublishedCited by 8 opinions
1Opinion of the Court
PECK, Circuit Judge.
This is an appeal and cross-appeal from a refund action for federal estate taxes brought by the executrix of the estate of Harry A. Toulmin, Jr. No facts are disputed; the case was submitted to the District Court on motions for summary judgment.
The taxpayer filed an estate tax return in 1966 which claimed a charitable deduction of $509,166, representing the present value of a testamentary trust remainder interest passing to Georgetown University Medical School of Washington, D. C. The Commissioner disallowed this proposed deduction and assessed a deficiency of $206,598.02,…
2Cases cited18 opinions
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- The Miami Beach First National Bank, as Under the Will of Lenore P. Hartz, Deceased v. United StatesCourt of Appeals for the First Circuit · 1971
- Peoples Trust Company of Bergen County, of the Estate of Dora Plume, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1971
- The Florida Bank at Lakeland and J. B. O'neill, Co-Executors of Estate of Hugh H. Nelson, Deceased, and Cross v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Greer v. United StatesCourt of Appeals for the Fourth Circuit · 1971
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Estate of Simonson v. CommissionerUnited States Tax Court · 1973
- Swetland v. CommissionerUnited States Tax Court · 1978
- Security Pacific National Bank v. United StatesCourt of Appeals for the Ninth Circuit · 1978
3 more not listed; retrieve them via the Exa API.