Legal Opinion
Estate of Blanchard Houston Stallworth, Sr., Deceased B. H. Stallworth, Jr., and Daisy, B. Stallworth, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 14, 1958No. 17076PublishedCited by 28 opinions
1Opinion of the Court
JONES, Circuit Judge.
B. H. Stallworth, a resident of Alabama, died on April 1, 1951. His will provided that, subject to debts, he gave his entire estate to his wife, Daisy B. Stallworth, and his son, B. II. Stallworth, Jr., in trust “ * * * subject to all the following stipulations, namely:
“(a) During the life time of my said wife said trustees, and their successors in trust, shall as to all of said property then remaining in the trust, have complete power and authority to manage, handle, control, * * *.
*- * # * * *
“All property, both real and personal, that may be purchased or otherwise…
2Cases cited16 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
11 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- First National Bank of Montgomery v. United StatesDistrict Court, M.D. Alabama · 1959
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Floyd B. Faulkerson, Deceased, Berniece E. Faulkerson, Administratrix v. United StatesCourt of Appeals for the Seventh Circuit · 1962
- Fuller v. CommissionerUnited States Tax Court · 1961
23 more not listed; retrieve them via the Exa API.