Legal Opinion
H. Wadsworth Hight, One of the Executors of the Will of Alice F. Cochran, Deceased v. United States
Court of Appeals for the Second Circuit
Decided June 18, 1958No. 136, Docket 24781PublishedCited by 13 opinions
1Opinion of the Court
MOORE, Circuit Judge.
Plaintiff, the surviving executor under the will of Alice F. Cochran, deceased, brought this action to recover $369,180.-86 with interest from May 31, 1943 paid by the executors because of an estate tax deficiency assessment which resulted from the disallowance of any charitable deduction for legacies distributed pursuant to Mrs. Cochran’s will. 1 The district court dismissed the action on the merits.
The testatrix by will left all her residuary estate to “such charitable, benevolent, religious or educational institutions as my executors hereinafter named may determine.”…
2Cases cited20 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States v. PelzerSupreme Court of the United States · 1941
- People v. Young Men's Christian Ass'nIllinois Supreme Court · 1936
- Adye v. SmithSupreme Court of Connecticut · 1876
15 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Wolder v. CommissionerUnited States Tax Court · 1972
- Wolder v. CommissionerCourt of Appeals for the Second Circuit · 1974
- Lanigan v. CommissionerUnited States Tax Court · 1965
- Victor R. Wolder and Marjorie Wolder, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant. Estate of Marguerite K. Boyce v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Fairview Cemetery Co. v. KingsleyNew Jersey Superior Court Appellate Division · 1969
8 more not listed; retrieve them via the Exa API.