Legal Opinion
National Bank of Commerce v. Clauson
District Court, D. Maine
Decided January 7, 1955No. Civ. A. No. 500PublishedCited by 2 opinions
1Opinion of the Court
CLIFFORD, District Judge.
This is an action brought against the Collector of Internal Revenue by the National Bank of Commerce of Portland, Maine, in its capacity as executor of the will of Isabelle C. Harmon for $6,229.10, plus interest thereon, on the ground that the value of one-third of the corpus of a certain inter vivos trust established in 1926 was erroneously included as a part of the decedent’s gross estate under Section 811(d) of the Internal Revenue Code, 26 U.S.C.A. § 811(d).
The facts were stipulated by the parties and are substantially as follows: The decedent, Isabelle C. Harmon,…
2Cases cited6 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Buhl v. KavanaghCourt of Appeals for the Sixth Circuit · 1941
- Milner v. CommissionerUnited States Tax Court · 1946
- Reed's Estate v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- National Bank of Commerce of Portland v. Clinton A. Clauson, CollectorCourt of Appeals for the First Circuit · 1955