Legal Opinion
United States Trust Co. v. Internal Revenue Service
District Court, S.D. Mississippi
Decided August 28, 1985No. Civ. A. J83-0909(B)PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
BARBOUR, District Judge.
This matter is before the Court on Cross-Motions for Summary Judgment. The material facts are either stipulated or uncontradicted on the record. The material facts are as follows.
FACTS
Alexander F. Chisholm (the “decedent”) died on or about March 12, 1974, a resident of the State of Mississippi, and left a will and testament dated May 17, 1967, which was duly admitted to probate in the Chan- eery Court of the Second Judicial District of Jones County, Mississippi. The will provided in pertinent part:
I give to the Chisholm Foundation, a New…
2Cases cited16 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Helvering v. BlissSupreme Court of the United States · 1934
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States Trust Co. v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1986
- United States Trust Company v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1986