Legal Opinion

Britten v. United States

District Court, D. New Jersey

Decided December 6, 1945No. Civil Action No. 1749Published

1Opinion of the Court

FAKE, District Judge.

This case was before the Court on defendant’s motion for summary judgment after answer filed. The points at issue were considered on oral arguments and on briefs filed resulting in an opinion of the Court reported in 60 F.Supp. 991, holding that under the terms of the will, the capital gains involved, inured to the benefit of the cestuis que trustents individually and not to the estate as a whole.

A motion to reconsider the opinion is addressed to the Court and supplemental briefs have been presented by both sides. Notwithstanding further careful consideration, I cannot…

2Cases cited5 opinions

  1. Brewster v. GageSupreme Court of the United States · 1930
  2. Stone v. WhiteSupreme Court of the United States · 1937
  3. Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
  4. McEachern v. RoseSupreme Court of the United States · 1937
  5. Britten v. United StatesDistrict Court, D. New Jersey · 1945

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