Legal Opinion

Terry v. United States

District Court, D. Connecticut

Decided October 31, 1934No. 3628PublishedCited by 6 opinions

1Opinion of the Court

Finding of Facts.

HINCKS, District Judge.

The plaintiff at all times material to the issues herein was a resident of Connecticut, and the mother of one James E. Terry, deceased, who, by his will, gave a substantial estate to the Hartford-Connecticut Trust Company, a Connecticut corporation, in trust, to invest and reinvest the same and to pay the net income thereof to the plaintiff during her life with remainder, in fee, to his daughter Leontine. On December 4, 1930, the plaintiff, acting through the Hartford-Connecticut Trust Company as her attorney, sold to brokers 150 shares of the ¿Etna…

2Cases cited1 opinion

  1. Anderson v. WilsonSupreme Court of the United States · 1933

3Cited by6 opinions

  1. Weir v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
  2. Robertson v. CommissionerUnited States Tax Court · 1971
  3. Marston v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
  4. Gaunt v. GlennDistrict Court, W.D. Kentucky · 1947
  5. Pingree v. HassettDistrict Court, D. Massachusetts · 1938

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