1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 6 F.Supp.
  5. 6 F.Supp. 582 (1933)
 

PENNSYLVANIA CO. FOR INSURANCES, ETC. v. BROWN

No. 14882.

6 F.Supp. 582 (1933)

PENNSYLVANIA CO. FOR INSURANCES ON LIVES AND GRANTING ANNUITIES et al. v. BROWN, Late Acting Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

July 12, 1933.

Attorney(s) appearing for the Case

Benjamin O. Frick, of Philadelphia, Pa., for plaintiffs.

P. E. Miller, of Washington, D. C., and Thomas J. Curtin, Asst. U. S. Atty., and Charles D. McAvoy, U. S. Atty., both of Philadelphia, Pa., for defendant.

KIRKPATRICK, District Judge.

In their return for inheritance tax, the executors of Theodore C. Birnbaum claimed the amount of $327,861.24 as a deduction from the gross estate, on the ground that this was the amount of a bequest to certain charities. The Commissioner of Internal Revenue disallowed the deduction and determined a deficiency in the tax which with interest was paid by the executors who brought this suit for its recovery. The case was tried to the court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases