Legal Opinion
Bank of New York v. United States
District Court, S.D. New York
Decided November 26, 1957PublishedCited by 4 opinions
1Opinion of the Court
RYAN, District Judge.
This suit has been filed by plaintiff bank, as trustee of an inter-vivos trust, created by Mary Viva Brooke by agreement dated March 12, 1903. The settlor died on December 5, 1944; she was then a British subject, and a resident of England. Her last will was duly admitted to probate in England. No ancillary proceedings were had in the United States. Plaintiff bank as trustee in possession of funds of the decedent filed a Federal Estate Tax Return on March 5, 1946. It reported a gross estate of $1,-466.83, which, credited with the specific exemption of $2,000, was subject…
2Cases cited6 opinions
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
- Jandorfs Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Barnett Hollander, of the Will of Lester Field, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1957
- City Bank Farmers Trust Co. v. PedrickCourt of Appeals for the Second Circuit · 1948
- Worthington v. CommissionerUnited States Tax Court · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- City Bank Farmers Trust Company v. United StatesDistrict Court, S.D. New York · 1959
- Estate of Ogarrio (Daguerre) v. CommissionerUnited States Tax Court · 1963
- In re the Estate of SedgwickNew York Surrogate's Court · 1977
- Estate of Ogarrio (Daguerre) v. CommissionerUnited States Tax Court · 1963