Marine National Bank of Erie v. Commissioner of Internal Revenue

Third Circuit

Marine National Bank of Erie v. Commissioner of Internal Revenue

168 F.2d 400

CourtCourt of Appeals for the Third Circuit

DecidedMay 13, 1948

Docket9614

StatusPublished

Cited by2 cases

This text of 168 F.2d 400 (Marine National Bank of Erie v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Marine National Bank of Erie v. Commissioner of Internal Revenue, 168 F.2d 400 (3d Cir. 1948).

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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.

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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.

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168 F.2d 400, Counsel Stack Legal Research, https://law.counselstack.com/opinion/marine-national-bank-of-erie-v-commissioner-of-internal-revenue-ca3-1948.

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