Legal Opinion
Commissioner of Internal Revenue v. First Nat. Bank
Court of Appeals for the Fifth Circuit
Decided March 8, 1939No. 8789PublishedCited by 15 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
Paul Hebert, a resident of Fulton County, Georgia, died November 28, 1932, leaving a will executed 89 days before his death, in which he purported to make definite, final, absolute, unconditional and irrevocable charitable bequests aggregating $34,148.74. By instrument dated December 6, 1932, the decedent’s widow and only surviving child renounced all rights they might have under the Georgia statutes, to contest these bequests.
In computing the Federal estate tax these bequests were claimed as deductions under Sec. 303 of the 1926 Act.
The Commissioner, taking the…
2Cases cited17 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
- Sharp v. CommissionerSupreme Court of the United States · 1938
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Burdick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Estate of AdamsCalifornia Court of Appeal · 1958
- Commissioner of Internal Rev. v. MacAulay's EstateCourt of Appeals for the Second Circuit · 1945
10 more not listed; retrieve them via the Exa API.