Marine National Bank of Erie v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit
Marine National Bank of Erie v. Commissioner of Internal Revenue, 168 F.2d 400 (3d Cir. 1948)
McLaughlin, O'Con-Nell, Leahy
Marine National Bank of Erie v. Commissioner of Internal Revenue
Opinion
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 1 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.
1
Purdon’s Pennsylvania Statutes, Title 20, Section 195.
Reference
- Full Case Name
- MARINE NATIONAL BANK OF ERIE, Executor of the Estate of William A. Carey, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
- Cited By
- 2 cases
- Status
- Published