Legal Opinion
Marks v. Higgins
Court of Appeals for the Second Circuit
Decided June 8, 1954No. 240, Docket 22975PublishedCited by 22 opinions
1Opinion of the Court
FRANK, Circuit Judge.
May v. Heiner, 1930, 281 U.S. 238, 50 S.Ct. 286, 287, 74 L.Ed. 826, dealt with a trust reserving a contingent life estate to the settlor, Mrs. May, following a life estate to her husband. The Court held that § 302(c) of the 1926 Act 1 did not cover the settlor’s life interest. In its opinion, the Court said: “The record fails clearly to disclose whether or no Mrs. May survived her husband. Apparently she did not. But this is not of special importance, since the refund should have been allowed in either event.” If, then, § 302(c) had remained without amendment, May v.…
2Cases cited15 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Galvan v. PressSupreme Court of the United States · 1954
- Cabell v. MarkhamCourt of Appeals for the Second Circuit · 1945
- Markham v. CabellSupreme Court of the United States · 1946
- May v. HeinerSupreme Court of the United States · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- Estate of Carl J. Guenzel, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- United States v. Lennox Metal Manufacturing Co.Court of Appeals for the Second Circuit · 1955
- Bloomfield Steamship Company v. Sabine Pilots AssociationCourt of Appeals for the Fifth Circuit · 1959
17 more not listed; retrieve them via the Exa API.