Legal Opinion
Orvis v. Higgins
District Court, S.D. New York
Decided June 14, 1948No. Civ. 25-271PublishedCited by 2 opinions
1Opinion of the Court
CONGER, District Judge.
This is an action for the refund of estate taxes in the sum of $243,577.43, assessed pursuant to Section 302(c) of the Revenue Act of 1926, as amended, 26 U.S. C. § 811(c), 26 U.S.C.A.Int.Rev.Code, § 811(c).
The decedent, Edwin W. Orvis, died testate on April 29, 1939, at the age of 85 years.
On March 8, 1932, the decedent executed four deeds of trust, the terms of which provided for income to his wife for life, and upon her death the income was to be paid to his four sons for life. The trusts in respect of which the sons Warner, Homer and Arthur Orvis were secondary…
2Cases cited8 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- First Trust & Deposit Co. v. ShaughnessyCourt of Appeals for the Second Circuit · 1943
- Igleheart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Hanauer's Estate v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1945
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3Cited by2 opinions
- Estate of Joseph P. Grace, Deceased, Michael P. Grace, Ii, Joseph Peter Grace, Jr., and Charles MacDonald Grace, Executors v. The United StatesUnited States Court of Claims · 1968
- Estate of Joseph P. Grace, Deceased, Michael P. Grace, Ii, Joseph Peter Grace, Jr., and Charles MacDonald Grace, Executors v. The United StatesUnited States Court of Claims · 1968