Legal Opinion
Selig v. United States
District Court, E.D. Pennsylvania
Decided July 16, 1947No. 5736PublishedCited by 6 opinions
1Opinion of the Court
HALL, District Judge.
The parties have signed a stipulation and supplemental stipulation of facts which makes it unnecessary to repeat them here, except to advert to the proposition that the facts set forth in Paragraphs 5 and 6 of the stipulation and in Paragraphs 2 and 3 of the supplemental stipulation are immaterial and hence are not considered.
The death of the testator Solomon Selig, having occurred on June 13, 1939, which was less than thirty days after the date of his will on May 23, 1939, the charitable bequests involved here are void under P.L. 141, Title 20, § 195, Purdon’s Penn.…
2Cases cited2 opinions
- Dumont's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Commissioner of Internal Rev. v. MacAulay's EstateCourt of Appeals for the Second Circuit · 1945
3Cited by6 opinions
- H. Wadsworth Hight, One of the Executors of the Will of Alice F. Cochran, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1958
- Selig v. United StatesCourt of Appeals for the Third Circuit · 1948
- Estate of Morris v. CommissionerUnited States Tax Court · 1966
- Riddle v. CommissionerUnited States Tax Court · 1954
- Hight v. United StatesDistrict Court, D. Connecticut · 1957
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