Legal Opinion
Union Trust Co. of Pittsburgh v. Driscoll
Court of Appeals for the Third Circuit
Decided September 17, 1943No. 8336PublishedCited by 16 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This suit is to recover overpayment of estate tax-upon the estate of Melissa Stewart McKee Carnahan who died on December 22, 1936. The collector concedes the overpayment but resists recovery on the grounds that there was a failure to include in the gross estate the value of property in a trust created by decedent in her lifetime. From a judgment in the court below in favor of the plaintiff the collector has taken this appeal.
In 1918 the decedent created by oral declaration a trust in the name of herself and her husband as trustees for four children of her brother. In…
2Cases cited11 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- Reinecke v. SmithSupreme Court of the United States · 1933
- White v. PoorSupreme Court of the United States · 1935
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Chickering v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Fruehauf v. CommissionerUnited States Tax Court · 1968
- Du Charme's Estate v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1947
- Thorp's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1947
11 more not listed; retrieve them via the Exa API.