Legal Opinion
Estate of Edward v. Babcock, Deceased, Mellon National Bank and Trust Company and Mary A. Babcock, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 21, 1956No. 11848PublishedCited by 19 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is a petition for review of a decision of the Tax Court that there is a deficiency of $46,413.35 in the federal estate tax liability of the executors of the Estate of Edward V. Babcock. The facts were stipulated and may be summarized as follows:
The decedent died September 2, 1948, a resident of Allegheny County, Pennsylvania. Under his will, the residue of his estate was disposed of to his widow, Mary A. Babcock; his two sons, Edward Vose Babcock, Jr., and Fred C. Babcock; his nephew, Robert P. Babcock; charities and individuals to be designated by the testamentary…
2Cases cited6 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Pitts v. HamrickCourt of Appeals for the Fourth Circuit · 1955
- Weyenberg v. United StatesDistrict Court, E.D. Wisconsin · 1955
- Babcock v. CommissionerUnited States Tax Court · 1955
- Babcock EstateSupreme Court of Pennsylvania · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Adele H. Dodd and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1965
- Sanford D. Beecher and William White, Jr., Executors of the Estate of John Richard Geary v. United StatesCourt of Appeals for the Third Circuit · 1960
- Estate of Isaac G. Darlington, Provident Tradements Bank and Trust Company and Claude C. Smith, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Estate of Avery v. CommissionerUnited States Tax Court · 1963
14 more not listed; retrieve them via the Exa API.