Legal Opinion
First National Exchange Bank of Roanoke v. United States
District Court, W.D. Virginia
Decided May 16, 1963No. Civ. A. 1223PublishedCited by 6 opinions
1Opinion of the Court
MICHIE, District Judge.
Josephus Daniels Pell died a resident of Franklin County, Virginia, on September 2,1958 leaving a will under which the First National Exchange Bank of Roanoke duly qualified as executor. The testator left a widow but no descendants, adopted children, descendants of adopted children or parents. By his will he, in effect, left his entire estate in trust, directing that the entire income therefrom be paid to his wife as long as she lived and, after her death, be distributed for a period of thirty years to various persons and the Pell Foundation, a charitable foundation,…
2Cases cited8 opinions
- Williamson v. BerrySupreme Court of the United States · 1850
- Pipe v. CommissionerUnited States Tax Court · 1954
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- The First National Exchange Bank of Roanoke, and Trustee Under the Will of Josephus Daniels Pell, Deceased v. United StatesCourt of Appeals for the First Circuit · 1964
- National Bank of Orange v. United StatesDistrict Court, E.D. Virginia · 1963
- Sucesión de Simón Shefftz v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1967
- Bradham v. United StatesDistrict Court, W.D. Arkansas · 1968
- Hamilton National Bank of Knoxville v. United StatesDistrict Court, E.D. Tennessee · 1964
1 more not listed; retrieve them via the Exa API.