Legal Opinion
Guaranty Trust Co. v. Johnson
Court of Appeals for the Second Circuit
Decided January 5, 1948No. 118, Docket 20813PublishedCited by 3 opinions
1Opinion of the Court
CHASE, Circuit Judge.
Louise B. Goldsmith died a resident of New York on November 18, 1943. Her last will and testament was filed for probate in New York County. The plaintiffs, duly appointed and qualified executors of her will, brought suit in the District Court for the Southern District of New York to recover with interest estate taxes paid to the defendant collector. The District Court denied their motion for summary judgment and dismissed their complaint on the merits. They have appealed.
The appeal concerns the includibility in the decedent’s gross estate of the value of the corpus of a…
2Cases cited4 opinions
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Helvering v. GrinnellSupreme Court of the United States · 1935
- Old Colony Trust Co. v. AllenMassachusetts Supreme Judicial Court · 1940
- Grinnell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
3Cited by3 opinions
- Wilson v. Kraemer, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Moran v. CommissionerUnited States Tax Court · 1951
- Moran v. CommissionerUnited States Tax Court · 1951