Legal Opinion
Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 15, 1954No. 282, Docket 23045PublishedCited by 48 opinions
1Opinion of the Court
MEDINA, Circuit Judge.
Frank M. Harroun, the decedent, died on September 29, 1946, leaving a last will and testament which was duly admitted to probate in the Surrogate’s Court, Monroe County, New York. Plaintiff, the Lincoln Rochester Trust Company, was named as executor and trustee of the will oh October 10, 1946.
After making certain specific bequests, the decedent, in paragraph Seventh of his will, left the residue of his estate in trust, *289to pay the net income to his wife, Daisy L. Harroun, for life, and upon her death, to distribute the principal and accumulated income, after payment of…
2Cases cited14 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Hartford-Connecticut Trust Co. v. EatonCourt of Appeals for the Second Circuit · 1929
9 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- Pardee v. CommissionerUnited States Tax Court · 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
- Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
43 more not listed; retrieve them via the Exa API.