MARINE NATIONAL BANK OF ERIE, EXECUTOR OF THE ESTATE OF WILLIAM A. CAREY, DECEASED, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
MARINE NATIONAL BANK OF ERIE, EXECUTOR OF THE ESTATE OF WILLIAM A. CAREY, DECEASED, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
168 F.2d 400
United States Court of Appeals for the Third Circuit (1948)
Positive Treatment
Cited by 3 cases
Opinion of the Court
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 effect1 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 therefore be affirmed.
Purdon’s Pennsylvania Statutes, Title 20, Section 195.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Commissioner of Internal Revenue v. Cardeza's Estate, 173 F.2d 19 (3d Cir. 1949)
-
Bach v. McGINNES, 333 F.2d 979 (3d Cir. 1964)
-
Lavere C. Senft v. United States, 319 F.2d 642 (3d Cir. 1963)
Authorities Cited
- Jones v. Pa. R.R. Co., 166 F.2d 299 (3d Cir. 1948)