Legal Opinion

Connor v. O'Hara

Court of Appeals of Maryland

Decided May 20, 1947No. [No. 141, October Term, 1946.]PublishedCited by 12 opinions

1Opinion of the CourtMarkell, J.

Sarah E. O’Hara, who died in 1933, by will left the residue of her estate in trust for James F. O’Hara, her legally adopted son, for life, with remainder to such persons as he might by will appoint. He died in 1944. He left by will his entire estate, including all property over which he might have power of appointment, and especially the power given him under his mother’s will, one-third to his wife and two-thirds to her in trust for his three children until each reaches 25 and then to each child absolutely.

The instant case presents two questions: (1) Should property passing by the exercise…

2Cases cited25 opinions

  1. Morgan v. CommissionerSupreme Court of the United States · 1940
  2. Bullen v. WisconsinSupreme Court of the United States · 1916
  3. Saltonstall v. SaltonstallSupreme Court of the United States · 1928
  4. United States v. FieldSupreme Court of the United States · 1921
  5. Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942

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3Cited by12 opinions

  1. Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
  2. Lamkin v. Safe Deposit & Trust Co.Court of Appeals of Maryland · 1949
  3. Allen v. CommissionerUnited States Tax Court · 1957
  4. Frank v. FrankCourt of Appeals of Maryland · 1969
  5. Lednum v. BarnesCourt of Appeals of Maryland · 1996

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