Legal Opinion

Buchanan v. National Savings & Trust Co.

Court of Appeals for the D.C. Circuit

Decided January 9, 1928No. 4651PublishedCited by 6 opinions

1Opinion of the Court

ROBB, Associate Justice.

Bill in equity by the executors and trustees under the will of James A. Buchanan, late of the District of Columbia (who died here on May 18, 1926), for instructions as to whether eertain cash dividends, aggregating $118,751.50, declared on stock of the Bristoe Myers Company on April 6, 1926, and payable on dates, subsequent to the death of the testator to the stockholders of record on such dates, should bo held by such executors and trustees as a part of the corpus of the trust estate, or treated as income. The case was heard below upon the petition, answers thereto,…

2Cases cited14 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  3. Towne v. EisnerSupreme Court of the United States · 1918
  4. Colton v. ColtonSupreme Court of the United States · 1888
  5. Gibbons v. MahonSupreme Court of the United States · 1890

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3Cited by6 opinions

  1. In Re Estate Of Florence Voelzel Kerr, A/K/A Florence V. Kerr, Deceased. Ralph L. Atchison, Administrator, C.T.A.Court of Appeals for the D.C. Circuit · 1970
  2. Atchison v. HallCourt of Appeals for the D.C. Circuit · 1970
  3. First Nat. Bank & Trust Co. v. GlennDistrict Court, W.D. Kentucky · 1941
  4. Franz v. BuderDistrict Court, E.D. Missouri · 1932
  5. In re Robins' EstateDistrict Court, District of Columbia · 1941

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