Legal Opinion
The Connecticut Bank and Trust Company, of the Estate of Charles A. Hunter v. United States
Court of Appeals for the Second Circuit
Decided March 11, 1971No. 35122_1PublishedCited by 15 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
The Government’s appeal from a judgment of the District Court of Connecticut, 313 F.Supp. 479, in this refund case involves some rather complex provisions of the federal estate tax. Save for a minor addition by way of explanation in the margin, 1 we cannot improve upon Judge Clarie’s statement of the undisputed facts:
Charles A. Hunter died on April 23, 1961. His will, which was executed on April 27, 1956, established two trusts. The first testamentary trust, designated as the A Trust, consisted of the maximum marital deduction amount allowable. Hunter’s widow was to…
2Cases cited8 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Edwards v. SlocumSupreme Court of the United States · 1924
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Reading v. CommissionerUnited States Tax Court · 1978
- Kunkel, Estate of John C., Deceased, Kunkel, W. Minster, Wright, Hasbrouck S., Stark, Kenneth R., Jr., Executors v. United StatesCourt of Appeals for the Third Circuit · 1982
- Boston Safe Deposit & Trust Co. v. Children's HospitalMassachusetts Supreme Judicial Court · 1976
- Estate of La Sala v. CommissionerUnited States Tax Court · 1979
10 more not listed; retrieve them via the Exa API.