Legal Opinion
Estate of Eli L. Garber, Deceased, Farmers Bank and Trust Company of Lancaster, Pennsylvania v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 16, 1959No. 12838PublishedCited by 16 opinions
1Opinion of the Court
BIGGS, Chief Judge.
This is an appeal from a portion of a decision of the Tax Court of the United States denying a claim for refund by the executors of the Estate of Eli L. Garber for an alleged overpayment of $26,516.55 in estate taxes. The decedent had been employed as the president of both Penn Dairies, Inc. and Garber Ice Cream Company of Lancaster, Pennsylvania, for a number of years. At his death on June 16, 1951, he was serving as president of both corporations. In 1941, Penn established an employee’s pension plan to be administered by a pension board. The Garber Company established a…
2Cases cited13 opinions
- United States v. JacobsSupreme Court of the United States · 1939
- O'MALLEY v. WoodroughSupreme Court of the United States · 1939
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
- Dimock v. CorwinDistrict Court, E.D. New York · 1937
- Higgs' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Worthen v. United StatesDistrict Court, D. Massachusetts · 1961
- Wadewitz v. CommissionerUnited States Tax Court · 1963
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- Estate of Bernard L. Porter, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1971
- Pierce Rosenberg, of the Estate of Benjamin Rosenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1962
11 more not listed; retrieve them via the Exa API.