Legal Opinion

Newbury v. United States

United States Court of Claims

Decided October 2, 1944No. 45597PublishedCited by 10 opinions

1Opinion of the Court

LITTLETON, Judge.

Plaintiff is the trustee of certain trusts created by the will of her former husband, Charles Netcher, who died June 19, 1904. She is also a life beneficiary of one-third of the net income of the principal trust. The other beneficiaries were the four children of the decedent and plaintiff. By the will of Charles Netcher, the decedent, his entire estate, except for a special bequest to his widow, was left in trust to his widow, she to receive one-third of the net income of the trust for life with power by will or deed to dispose of the right to such income from her death until…

2Cases cited4 opinions

  1. Commissioner of Internal Revenue v. NetcherCourt of Appeals for the Seventh Circuit · 1944
  2. Fleming v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
  3. Carol v. CommissionerUnited States Board of Tax Appeals · 1934
  4. Newbury v. CommissionerUnited States Board of Tax Appeals · 1932

3Cited by10 opinions

  1. United States v. BenedictSupreme Court of the United States · 1950
  2. Hay v. United StatesDistrict Court, N.D. Texas · 1967
  3. Dusek v. CommissionerUnited States Tax Court · 1966
  4. Estate of Nissen v. CommissionerUnited States Tax Court · 1964
  5. Raymond J. Dusek and Velma W. Dusek v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967

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