Legal Opinion
Commissioner v. Wells Fargo Bank & Union Trust Co.
Court of Appeals for the Ninth Circuit
Decided October 11, 1944No. 10649PublishedCited by 33 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The Commissioner of Internal Revenue petitions to review a Tax Court decision concerning deductions allowable in computing federal estate tax.
Mary A. Hume died on December 20, 1940, By her will she left the residue of her estate in trust to her niece, Priscilla E. Shand, and to respondent, Wells Fargo Bank & Union Trust Company. The income of the trust fund was to be paid to her niece for life and on the niece’s death to various charitable organizations. The trustees were empowered to apply such part of the principal as they deemed reasonable to assist the niece in…
2Cases cited4 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Commissioner of Internal Rev. v. Robertson's EstateCourt of Appeals for the Fourth Circuit · 1944
- Commissioner v. Bank of America Nat. Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1943
3Cited by33 opinions
- Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Berry v. KuhlCourt of Appeals for the Seventh Circuit · 1949
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- United States v. PowellCourt of Appeals for the Tenth Circuit · 1962
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967
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