Legal Opinion
Vaughan v. Clauson
District Court, D. Maine
Decided February 14, 1944No. Civ. No. 133PublishedCited by 4 opinions
1Opinion of the Court
PETERS, District Judge.
This is a suit to recover, as an overpayment, the sum of $117,489.11 collected from the plaintiff, executrix of the will of Henry G. Vaughan, as a part of the federal estate tax assessed against her.
The facts are stipulated. The father of Henry G. Vaughan died in 1912, leaving certain property in trust with discretion in the trustees to accumulate the income or pay it to the son during his lifetime, with a power of appointment in the following language:
“The principal and income thereof shall be disposed of as my son Henry may by will appoint. But no portion whatsoever…
2Cases cited9 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Leser v. BurnetCourt of Appeals for the Fourth Circuit · 1931
- Whitlock-Rose v. McCaughnCourt of Appeals for the Third Circuit · 1927
- Farmers' Loan & Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1928
- Fidelity-Philadelphia Trust Co. v. McCaughnCourt of Appeals for the Third Circuit · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Edelman v. CommissionerUnited States Tax Court · 1962
- Henderson v. RoganCourt of Appeals for the Ninth Circuit · 1947
- Clauson v. VaughanCourt of Appeals for the First Circuit · 1945
- Edelman v. CommissionerUnited States Tax Court · 1962