McElligott v. Kissam
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Action by Cornelia B. Kissam and John C. Knox, Executrix and Executor of the will of Jonas B. Kissam, against Richard J. McElligott, late acting Collector of Internal Revenue. Judgment for plaintiffs, and defendant brings error.
1Opinion of the Court
WARD, Circuit Judge.
July 15, 1912, Jonas B. Kissam assigned 10 certain bonds and mortgages of individuals and certain bonds of corporations owned by him to John C. Knox, and subsequently Knox assigned them to Jonas B. Kissam and his wife, Cornelia. In the instruments of assignment Knox, as party of the first part, assigned the bonds and mortgages “to the party of the second part, their survivor, such survivor’s executors, administrators and assigns,” and to hold “to the party of the second part, the survivor of them, and to the successors, personal representatives, and assigns of the said…
2Cases cited3 opinions
- Prentiss v. EisnerCourt of Appeals for the Second Circuit · 1920
- New York Trust Co. v. EisnerDistrict Court, S.D. New York · 1920
- Bonschur v. John Scheidig & Co.Court of Appeals for the Second Circuit · 1912
3Cited by4 opinions
- Knox v. McElligottSupreme Court of the United States · 1922
- Spofford v. CommissionerUnited States Board of Tax Appeals · 1926
- Cahn v. United StatesUnited States Court of Claims · 1935
- Spofford v. CommissionerUnited States Board of Tax Appeals · 1926