Legal Opinion
Farmers' Loan & Trust Co. v. Bowers
Court of Appeals for the Second Circuit
Decided November 12, 1928No. 26PublishedCited by 10 opinions
1Opinion of the Court
MANTON, Circuit Judge.
On May 25, 1916, three years before his death, William Waldorf Astor, a British subject, made a deed of trust in a very large amount. Plaintiff in error was named as trustee, and there was transferred to it stocks, bonds, and cash, to be held by it upon the trusts thereby imposed. On December 26, 1916, and again on August 15,1919, modifications of the deed of trust were made, to which we shall refer. The plaintiff in error, as executor of the Astor estate, by virtue of an American will dated September 16, 1919, filed an estate tax return, showing a gross estate of the…
2Cases cited18 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Bullen v. WisconsinSupreme Court of the United States · 1916
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Lewellyn v. FrickSupreme Court of the United States · 1925
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Jandorfs Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Farmers' Loan & Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1934
- Commissioner of Internal Revenue v. McCormickCourt of Appeals for the Seventh Circuit · 1930
- Vaughan v. ClausonDistrict Court, D. Maine · 1944
5 more not listed; retrieve them via the Exa API.