Legal Opinion
Fidelity-Philadelphia Trust Company and J. Reece Lewis, Executors of the Will of Anna C. Burr, Deceased v. United States
Court of Appeals for the Third Circuit
Decided June 22, 1955No. 11407_1PublishedCited by 14 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Plaintiffs, Fidelity-Philadelphia Trust Company and J. Reece Lewis (“Fidelity”), executors of the will of Anna C. Burr, brought suit in the United States District Court for the Eastern District of Pennsylvania for a refund of federal estate tax in the amount of $8,215.13 plus interest. The District Court heard the case upon stipulated facts and ordered judgment for the defendant. 1
The litigation concerns the amount properly deductible from the gross estate as executors’ commissions in computing the federal estate tax. Fidelity claimed $79,366.31, the amount actually…
2Cases cited7 opinions
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Gardner's EstateSupreme Court of Pennsylvania · 1936
- Harrison's EstateSupreme Court of Pennsylvania · 1907
- Commissioner of Internal Revenue v. Cardeza's EstateCourt of Appeals for the Third Circuit · 1949
- Cardeza v. CommissionerUnited States Tax Court · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
- Scott Paper Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1996
- Audenried v. CommissionerUnited States Tax Court · 1956
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
- Bob Hindes and Wife, Dorothy Lee Hindes v. United States of America, United States of America v. Bob Hindes and Wife, Dorothy Lee HindesCourt of Appeals for the Fifth Circuit · 1967
9 more not listed; retrieve them via the Exa API.