Legal Opinion
Humphrey v. Millard
Court of Appeals for the Second Circuit
Decided July 22, 1935No. 481PublishedCited by 20 opinions
1Opinion of the Court
CHASE, Circuit Judge.
George N. Crosby, a resident of Rochester, N. Y., died testate on October 23, 1923. His will was duly admitted to probate and allowed. By its terms his widow took a life estate of all the income together with so much of the corpus as might be needed for her support. The residue was devised and bequeathed in equal shares to two named institutions of the character which made devises and bequests to them deductible from the gross estate of the testator by virtue of section 403 (a) (3) of the Revenue Act of 1921 (42 Stat. 279) for the purpose of computing the federal estate…
2Cases cited6 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Hartford-Connecticut Trust Co. v. EatonCourt of Appeals for the Second Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
- Dimock v. CorwinDistrict Court, E.D. New York · 1937
- Butler v. CommissionerUnited States Tax Court · 1952
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Burdick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
15 more not listed; retrieve them via the Exa API.