Legal Opinion
Highfield v. Delaware Trust Co.
Superior Court of Delaware
Decided May 20, 1929No. 150PublishedCited by 2 opinions
1Opinion of the Court
Pennewill, C. J.,
delivering the opinion of the court:
It appears from the agreed facts that Annie Rogers du Pont, deceased, enjoyed the income for life from two trusts: one known as the “Rogers Trust,” created by the Will of Theodore Rogers, father of the said Annie Rogers du Pont, and the other created by deed of settlement of William du Pont and known as the “du Pont Trust.” Under her last Will and Testament the said Annie Rogers du Pont executed the power of appointment given her by the Rogers Will and the du Pont deed. It is not material how this power was *297executed, that is, in whose favor…
2Cases cited19 opinions
- United States v. FieldSupreme Court of the United States · 1921
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- In Re the Estate of StewartNew York Court of Appeals · 1892
- Walker v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1915
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
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3Cited by2 opinions
- Storey v. CamperSupreme Court of Delaware · 1979
- Boston Safe Deposit & Trust Co. v. JohnsonSupreme Judicial Court of Maine · 1955