Legal Opinion

Eldredge v. Rothensies

District Court, E.D. Pennsylvania

Decided August 18, 1944No. 3113PublishedCited by 1 opinion

1Opinion of the Court

KIRKPATRICK, District Judge.

This is a suit to recover $44,901.70 alleged to have been collected illegally as an estate tax.

The decedent, in 1930, prior to her divorce from her second husband, created an irrevocable inter vivos trust with respect to certain shares of stock then owned by her. The trust instrument directed the trustees to pay the net income to the settlor during her life. Upon her death, the corpus was to be divided and conveyed in equal shares to her children living at that time, the issue of any deceased child taking such child’s share per stirpes. If no child and no issue of…

2Cases cited6 opinions

Helvering v. HallockSupreme Court of the United States · 1940
May v. HeinerSupreme Court of the United States · 1930
Klein v. United StatesSupreme Court of the United States · 1931
Commissioner of Internal Revenue v. KelloggCourt of Appeals for the Third Circuit · 1941
Lloyd's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944

1 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

Eldredge v. RothensiesCourt of Appeals for the Third Circuit · 1945