Legal Opinion
Second National Bank of New Haven v. United States
Court of Appeals for the Second Circuit
Decided September 28, 1965No. 89, Docket 28868PublishedCited by 5 opinions
1Opinion of the Court
MOORE, Circuit Judge.
The Second National Bank of New Haven, Executor of the Will of Frederick F. Brewster (referred to as the executor† and the Bank), brought this suit to recover federal estate taxes in excess of $1,600,000 allegedly assessed erroneously and illegally against the estate and paid under protest. The facts are not in dispute.
Frederick F. Brewster, a resident of Connecticut, died on September 16, 1958. By will dated June 5, 1958, he made certain specific bequests and directed that “the rest, residue and remainder” be distributed: one-third “thereof” to the Bank as trustee in…
2Cases cited11 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- Heiser v. Morgan Guaranty Trust Co.Supreme Court of Connecticut · 1963
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Starr v. WatrousSupreme Court of Connecticut · 1933
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3Cited by5 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Farley v. United StatesUnited States Court of Claims · 1978
- Old Kent Bank & Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Estate of Warren v. CommissionerCourt of Appeals for the Fifth Circuit · 1993
- Old Kent Bank And Trust Company v. United StatesCourt of Appeals for the Sixth Circuit · 1966