Legal Opinion
Chase Nat. Bank of City of New York v. Higgins
District Court, S.D. New York
Decided May 15, 1941PublishedCited by 2 opinions
1Opinion of the Court
GALSTON, District Judge.
This suit is brought to recover federal estate taxes paid under protest by the plaintiffs on September 4, 1936, to the Collector of Internal Revenue as a deficiency of $7,736.53.
The facts are stipulated. The decedent, Edith C. Scovill, died on April 2, 1935, and the controversy arises out of the construction of a trust agreement dated September 19, 1927, which she executed as donor, in its relation to Sec. 302(c) of the Revenue Act of 1926, 26 U.S.C.A.* Int. Rev.Acts, page 227. By virtue of this instrument she set over to the Seaboard National Bank of the City of New…
2Cases cited10 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. HelmholzSupreme Court of the United States · 1935
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Blunt v. KellyCourt of Appeals for the Third Circuit · 1942
- Blunt v. KellyDistrict Court, D. New Jersey · 1941