Legal Opinion

Friedman v. United States

District Court, S.D. Georgia

Decided October 4, 1973No. Civ. A. 3058PublishedCited by 9 opinions

1Opinion of the Court

ORDER

LAWRENCE, Chief Judge.

In the will of the late Phillip H. Bodziner the testator, after listing specific bequests to various persons and a one-half interest in his residence to his widow, created an income trust as to the remainder of his estate. Such residue was to be held and managed by the trustees for the following uses and trusts:

“To pay to my wife, SOPHIE M. BODZINER, such part of the net income as the Trustees may deem necessary to provide for the proper support, comfort and happiness of my wife. Said Trustees shall be authorized to encroach upon the corpus of the trust estate at…

2Cases cited9 opinions

  1. Jackson v. United StatesSupreme Court of the United States · 1964
  2. Sumpter v. CarterSupreme Court of Georgia · 1902
  3. Todd v. CommissionerUnited States Tax Court · 1971
  4. Hertz v. AbrahamsSupreme Court of Georgia · 1900
  5. Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971

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3Cited by9 opinions

  1. Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
  2. Marsh v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 1977
  3. Estate of Lute Ex Rel. Lane v. United StatesDistrict Court, D. Nebraska · 1998
  4. GeorgiaCarry. Org, Inc. v. City of AtlantaDistrict Court, N.D. Georgia · 2008
  5. Antilles Council of School Officers, Local 68 v. LehmanDistrict Court, D. Puerto Rico · 1982

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