Legal Opinion
The Estate of Debe W. Hubbard, the Merchants National Bank of Mobile v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 6, 1957No. 16497PublishedCited by 11 opinions
1Opinion of the Court
JONES, Circuit Judge.
Ashbel Hubbard and Emma Hubbard were divorced in 1919. Ashbel agreed that Emma should be paid $750 per month during her lifetime. To secure these payments he set up a trust of United States Government bonds of the face value of $100,000. The Merchants National Bank of Mobile, Alabama, was the trustee. It was provided that upon the death of Emma the bonds then in the possession of the trustee should be delivered to Ashbel, or his personal representatives. Ashbel then married Debe. He died in 1929. By his will he set up a testamentary trust and directed his trustee to pay…
2Cases cited14 opinions
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931
- Morsman v. BurnetSupreme Court of the United States · 1931
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- Wadewitz v. CommissionerUnited States Tax Court · 1963
- Arents v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Estate of Lena R. Arents, United States Trust Company of New York and Georgearents, ExecutorsCourt of Appeals for the Second Circuit · 1962
- Estate of Papson v. CommissionerUnited States Tax Court · 1979
6 more not listed; retrieve them via the Exa API.