Legal Opinion

Saulsbury v. United States

District Court, S.D. Florida

Decided August 30, 1951No. 3213-M-CivPublishedCited by 3 opinions

1Opinion of the Court

WHITEHURST, District Judge.

This cause was submitted on stipulated facts, which the Court adopts as its finding of fact herein, and which are substantially as follows:

Plaintiff, Marjorie F. Ridgely Saulsbury, is now the wife of Willard Saulsbury, III, to whom she was married in the year 1945. Plaintiff was previously married for more than seventeen years to Henry D. Ridgely, a citizen of the United States and a resident of the State of Indiana, who died 'on March 29, 1942.

On June 19, ,1930, the said Henry D. Ridgely, hereinafter called the “Donor”, established a trust, of which American…

2Cases cited4 opinions

  1. Burnet v. HarmelSupreme Court of the United States · 1932
  2. Freuler v. HelveringSupreme Court of the United States · 1934
  3. Baltzell v. MitchellCourt of Appeals for the First Circuit · 1925
  4. Filley v. CommissionerUnited States Board of Tax Appeals · 1941

3Cited by3 opinions

  1. Grant v. NicholasDistrict Court, D. Colorado · 1955
  2. HIBERNIA NAT. BANK IN NEW ORLEANS v. DonnellyDistrict Court, E.D. Louisiana · 1954
  3. Harris v. CommissionerUnited States Tax Court · 1971

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