Legal Opinion
Seubert v. Shaughnessy
Court of Appeals for the Second Circuit
Decided May 11, 1956No. 271, Docket 23929PublishedCited by 23 opinions
1Opinion of the Court
CLARK, Chief Judge.
This is an appeal from an order of Judge Brennan dismissing the complaint and granting summary judgment for defendant in an action to recover payments of estate tax and interest amounting to about $51,000. The decedent, who died in 1950, bequeathed the residue of his estate to his sister for life, with the right to invade the principal “for any purpose which may add to her comfort or convenience,” and at her death, the remainder to Syracuse University.1 He also appointed her executrix.
The complaint alleged, inter alia, that Nettie M. Sadler, life tenant, was a maiden lady…
2Cases cited12 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
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
7 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Miller v. CommissionerUnited States Tax Court · 1967
- Estate of Charles A. Brooks. Deceased Peoples First National Bank and Trust Company and A. W. Robertson, Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1958
- Estate of Lloyd v. United StatesUnited States Court of Claims · 1981
- Mercantile-Safe Deposit and Trust Co. v. United StatesDistrict Court, D. Maryland · 1966
18 more not listed; retrieve them via the Exa API.