Legal Opinion
Mississippi Valley Trust Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 6, 1934No. 9933PublishedCited by 40 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals which affirmed a redetermination by the Commissioner rejecting a deduction claimed from the estate tax on the estate of Finnin Desioge, who died in Missouri, December 18, 1929. The deduction involved is that of $1,000,000 to St. Louis University, which the executors claim is exempt under a provision of the will reading as follows: “Third: I have heretofore expressed to my sons my wishes as to certain charitable gifts, and I therefore make no such bequests herein, preferring that my sons shall make such…
2Cases cited34 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
29 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- Doll v. CommissionerCourt of Appeals for the Eighth Circuit · 1945
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Levey v. SmithCourt of Appeals for the Seventh Circuit · 1939
35 more not listed; retrieve them via the Exa API.