Legal Opinion
Mercantile-Safe Deposit & Trust Co. v. United States
District Court, D. Maryland
Decided April 10, 1959No. Civ. 10915PublishedCited by 6 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
In this action to recover estate taxes alleged to have been erroneously and illegally collected the issue is whether, in computing the tax, the entire residuary estate given in trust by Dr. Havens’ will was deductible under sec. 812(d), I.R.C. 1939, 26 U.S.C.A. § 812(d). 1 The government concedes that the remainder interest in the residuary trust is deductible, since it was given to the Johns Hopkins University; but the government contends that the value of a life estate therein for the life of the testator’s sister is not deductible. The will provided that the trustee…
2Cases cited8 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Commissioner of Internal Rev. v. Robertson's EstateCourt of Appeals for the Fourth Circuit · 1944
- Bowers v. South Carolina National Bank Of GreenvilleCourt of Appeals for the Fourth Circuit · 1955
- Board of Visitors & Governors of Washington College v. Safe Deposit & Trust Co.Court of Appeals of Maryland · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of Wood v. CommissionerUnited States Tax Court · 1963
- Mercantile-Safe Deposit and Trust Co. v. United StatesDistrict Court, D. Maryland · 1966
- Estate of Haverlah v. United StatesDistrict Court, E.D. Texas · 1971
- Estate of Wood v. CommissionerUnited States Tax Court · 1963
- Estate of Wood v. CommissionerUnited States Tax Court · 1963
1 more not listed; retrieve them via the Exa API.