Marine Trust Co. of Western New York v. United States
District Court, W.D. New York
1Opinion of the Court
HENDERSON, District Judge.
The plaintiff, The Marine Trust Company of Western New York, is executor of the estate of Essie B. Statler. Executed on February 2, 1960 and effective upon her death on August 15, 1960, the will of Essie B. Statler in part provided for the division of the residuary of her estate into three equal parts. Two parts of the residuary were placed in trust for the life and benefit of a daughter, Katherine B. Statler; the remaining third was placed in trust for another daughter, Dorothy W. Morgan. Involved in this case is the trust in favor of Katherine B. Statler; the…
2Cases cited7 opinions
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- In Re the Accounting of the United States Trust Co.New York Court of Appeals · 1933
- In re the Accounting of KeyserlingNew York Court of Appeals · 1954
- Lincoln Rochester Trust Co v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
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3Cited by5 opinions
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- United States v. The Commercial National Bank of Kansas City and the Boatmen's National Bank of St. LouisCourt of Appeals for the Tenth Circuit · 1968
- Estate of Haverlah v. United StatesDistrict Court, E.D. Texas · 1971
- Booher v. United StatesDistrict Court, S.D. Ohio · 1973
- Union & New Haven Trust Co. v. United StatesDistrict Court, D. Connecticut · 1967