1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 252 F.Supp.
  5. 252 F.Supp. 191 (1966)
 

MERCANTILE-SAFE DEPOSIT AND TRUST CO. v. UNITED STATES

Civ. No. 15254.

252 F.Supp. 191 (1966)

MERCANTILE-SAFE DEPOSIT AND TRUST COMPANY, Executor under the Last Will and Testament of George F. Sargent v. UNITED STATES of America.

United States District Court D. Maryland.

March 7, 1966.

Attorney(s) appearing for the Case

Gordon G. Power and Power & Mosner, Towson, Md., for plaintiff.

Moshe Schuldinger, Atty., Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., and David A. Wilson, Jr., Atty., Dept. of Justice, Washington, D. C., and Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, First Asst. U. S. Atty., Baltimore, Md., on brief), for defendant.

THOMSEN, Chief Judge.

In this action to recover estate taxes alleged to have been erroneously and illegally collected, the issue is whether the value of the remainder interest to charity in the residuary trust created by the will of Dr. George F. Sargent was deductible under sec. 2055 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2055. More specifically, the questions presented are: (1) whether the will provides a sufficiently definite standard limiting...

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