Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Marine National Bank of Erie v. Commissioner of Internal Revenue

decided: May 12, 1948; As Amended May 13, 1948.

MARINE NATIONAL BANK OF ERIE, EXECUTOR OF THE ESTATE OF WILLIAM A. CAREY, DECEASED, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.



Before MCLAUGHLIN and O'CONNELL, Circuit Judges and LEAHY, District Judge.

Per Curiam.

We agree with the Tax Court that the bequests to the charities in this case were void and that upon the death of the testator, the residuary legatees by operation of the Pennsylvania charitable bequests statute then in effect*fn1 became vested with the property described in clauses IV, V, VI and VII of decedent's will. See Selig v. United States, 3 Cir., 166 F.2d 299.

The decision of the Tax Court, 9 T.C. 1047, will ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.