Grant v. Rose
District Court, N.D. Georgia
1Opinion of the Court
SIBLEY, District Judge.
Following the decision upon demurrer [Grant v. Rose (D. C.) 24 F.(2d) 115], the case was submitted to the court without a jury, on stipulated facts supplemented by other evidence. I find the material facts as follows:
The building in Atlanta, known as the Prudential or Grant Building, was finished by William D. Grant about August, 1899, and had a probable • useful life of 50 years from that date. He died November 7, 1901, devising the building, without trusts, to his wife, Sarah F. R. Grant, for her life, with remainder to his son, John W. Grant, for his life, with…
2Cases cited5 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Grant v. RoseDistrict Court, N.D. Georgia · 1928
- Wiener v. WeissDistrict Court, N.D. Ohio · 1926
3Cited by3 opinions
- Penn v. CommissionerUnited States Tax Court · 1951
- Penn v. CommissionerUnited States Tax Court · 1951
- Penn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952