Legal Opinion

Merchants' Nat. Bank & Trust Co. v. Port Gibson Oil Works

Mississippi Supreme Court

Decided April 18, 1932No. 29845PublishedCited by 4 opinions

1Opinion of the CourtCook, J.

Mrs. Fannie Willis Johnson died in the city of Vicksburg, Miss., on the 2d day of September, 1931, leaving a last will and testament, which was duly admitted to probate in the chancery court of Warren county on September 4,1931, and letters testamentary were issued to Blanche Winter, T. W. McCoy, and the Merchants’ National Bank & Trust Company of Vicksburg, the executors named in the will. The said national bank was also designated in the will as trustee and depository of the trust funds created by several items of the will..

The will contained many specific bequests and separate items, among…

2Cases cited3 opinions

  1. Leigh v. HarrisonMississippi Supreme Court · 1892
  2. Huntington v. JonesSupreme Court of Connecticut · 1899
  3. Dibrell v. Carlisle & HumphriesMississippi Supreme Court · 1875

3Cited by4 opinions

  1. Cutler v. CommissionerUnited States Tax Court · 1945
  2. Hays' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
  3. Cutler v. CommissionerUnited States Tax Court · 1945
  4. Phelps v. Port Gibson Oil WorksMississippi Supreme Court · 1938

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