Legal Opinion
Eggleston v. Dudley
Court of Appeals for the Third Circuit
Decided June 30, 1958No. 12297PublishedCited by 11 opinions
1Opinion of the Court
BIGGS, Chief Judge.
Emanuel I. DeRoy, the decedent, endeavored to secure changes in the beneficiary clauses of twenty Insurance policies on his life to secure the benefits of -the marital deduction in estate taxes on his death in accordance with the Revenue .Code of 1939, as amended, 26 U.S.C.A. § 811 et seq. Ilis then wife, Sadye J. .DeRoy, was the beneficiary. DeRoy died on October 13, 1950, domiciled in Pennsylvania. His widow married again and she, now Mrs. Silverman, and Eggleston, the appellants here, are the executors of the last will and testament of DeRoy. We are concerned on the…
2Cases cited13 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Tustin v. Philadelphia & Reading Coal & Iron Co.Supreme Court of Pennsylvania · 1915
- Rau's EstateSupreme Court of Pennsylvania · 1916
- Weir's EstateSupreme Court of Pennsylvania · 1932
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Celley v. Mutual Benefit Health & Accident Ass'nSuperior Court of Pennsylvania · 1974
- Minnesota Mutual Life Insurance Company, a Minnesota Corporation v. Maxwell M. WrightCourt of Appeals for the Eighth Circuit · 1963
- Harbor Insurance v. LewisDistrict Court, E.D. Pennsylvania · 1983
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- American Mutual Liability Insurance v. Bollinger Corp.District Court, W.D. Pennsylvania · 1975
6 more not listed; retrieve them via the Exa API.