Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Third Circuit, 1948

Marine National Bank of Erie v. Commissioner of Internal Revenue

Marine National Bank of Erie v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit · Decided May 13, 1948 · McLaughlin, O'Con-Nell, Leahy
168 F.2d 400 (Federal Reporter, Second Series)

Marine National Bank of Erie v. Commissioner of Internal Revenue

Opinion

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 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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

↑