Legal Opinion
Peoples Trust Co. of Bergen County v. United States
District Court, D. New Jersey
Decided February 19, 1970No. Civ. A. 947-67PublishedCited by 11 opinions
1Opinion of the Court
OPINION
COOLAHAN, District Judge.
This is a suit for an estate tax refund of $55,007.51 plus statutory interest. The case is currently before the court on defendant’s motion for summary judgment. The sole question involved here is whether a certain inter-vivos trust set up by Mrs. Dora Plume may be taken as a charitable deduction or not.
On September 9, 1960, Mrs. Plume set up a trust in which the income was to be paid to her for life, then to her husband, Leslie Plume, for life, then to her daughter, Vivian Plume, for life. After the death of all three beneficiaries, the principal was to be…
2Cases cited10 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- American Auto. Ins. Co. v. Indemnity Ins. Co.District Court, E.D. Pennsylvania · 1952
- Estate of Stewart v. CommissionerUnited States Tax Court · 1969
- Funk v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Peoples Trust Company of Bergen County, of the Estate of Dora Plume, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1971
- Greer v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Weil Ceramics & Glass, Inc. v. DashDistrict Court, D. New Jersey · 1985
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
6 more not listed; retrieve them via the Exa API.