Legal Opinion
Commissioner of Internal Revenue v. Nevius
Court of Appeals for the Second Circuit
Decided March 18, 1935No. 248Published
1Opinion of the Court
76 F.2d 109 (1935)
COMMISSIONER OF INTERNAL REVENUE
v.
NEVIUS.
No. 248.
Circuit Court of Appeals, Second Circuit.
March 18, 1935.
Frank J. Wideman, Asst. Atty. Gen. (Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., of counsel), for petitioner.
Marland Gale, of New York City (Ralph B. Plager, of New York City, of counsel), for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
SWAN, Circuit Judge.
Charlotte Jane Jones, a resident and citizen of England, died testate on September 29, 1930. In 1917 her husband had created a testamentary trust under which she was to receive the net…
2Cases cited6 opinions
- Burnet v. BrooksSupreme Court of the United States · 1933
- Commissioner of Internal Revenue v. NeviusCourt of Appeals for the Second Circuit · 1935
- Fidelity-Philadelphia Trust Co. v. McCaughnCourt of Appeals for the Third Circuit · 1929
- Blackburne v. BrownCourt of Appeals for the Third Circuit · 1930
- Old Colony Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1934
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