Legal Opinion
United States v. Lincoln Rochester Trust Company, as Administrator, C. T. A., of the Last Will & Testament of Albert E. Copeland, Deceased
Court of Appeals for the Second Circuit
Decided January 10, 1962No. 23, Docket 26879PublishedCited by 26 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge.
This is an appeal by the Commissioner from a judgment of the District Court awarding taxpayer a refund for taxes paid on a deficiency assessment of $14,-055.22 plus interest. The case was submitted on an agreed stipulation of facts which are fully set forth in the opinion below, reported at 188 F.Supp. 839 (W.D.N.Y.1960).
The widow of deceased was given la life estate and the power to “use any ¿part of the principal” of the estate. The District Court held that this gave the widow a right to consume the principal of the estate in which she was given the income for…
2Cases cited5 opinions
- Estate of Ralph G. May, Mildred K. May v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- In Re the Will of WoollardNew York Court of Appeals · 1946
- In re the Construction of the Will of MitchellNew York Surrogate's Court · 1959
- Lincoln Rochester Trust Company v. United StatesDistrict Court, W.D. New York · 1960
- In re the Construction of the Will of SpringettNew York Surrogate's Court · 1960
3Cited by26 opinions
- In Re Delta Services Industries, Etc., Debtor. Foster Securities, Inc. v. W. Simmons Sandoz, Etc.Court of Appeals for the Fifth Circuit · 1986
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Edward N. Opal, Deceased, Mae Opal, Now by Remarriage Known as Mae Konefsky v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Estate of Landers v. CommissionerUnited States Tax Court · 1962
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