Farmers' Loan & Trust Co. v. Bowers
Court of Appeals for the Second Circuit
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
William Waldorf Astor died at Brighton, England, on October 18, 1919, at seventy-one years of age. On May 25, 1916, he had created a trust in favor of his two sons and their issue in all of the American securities he then possessed which at that time were of the value of $23,641,-262.14, and on January 2, 1917, executed American and English wills. The American will contained a testamentary trust of his residuary estate consisting almost wholly of New York City real estate of the value at the time of his death of $46,421,545. This real estate became the subject…
2Cases cited7 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Milliken v. United StatesSupreme Court of the United States · 1931
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- McCaughn v. Real Estate Land Title & Trust Co.Supreme Court of the United States · 1936
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3Cited by17 opinions
- United States v. GeneresSupreme Court of the United States · 1972
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- Commissioner of Internal Revenue v. James B. Kelley and Lena S. Kelley, and John Waltman and Doris WaltmanCourt of Appeals for the Fifth Circuit · 1961
- Chicago Stock Yards Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
- Commissioner of Internal Rev. v. Hofheimer's EstateCourt of Appeals for the Second Circuit · 1945
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