Legal Opinion
Irving Trust Company and Ernest Crawford May, as Executors of the Will of Charles H. Hastings, Deceased v. United States
Court of Appeals for the Second Circuit
Decided April 5, 1955No. 199, Docket 23349PublishedCited by 17 opinions
1Opinion of the Court
MEDINA, Circuit Judge.
This is an appeal by the executors of the estate of Charles H. Hastings from an order granting defendant’s cross-motion for summary judgment in an action to recover federal estate taxes paid under protest. D.C., 129 F.Supp. 303.
The decedent died on February 21,1942 and certain heirs at law, next of kin and distributees filed objections to the probate of the will which, after setting up a few annuities and a 'gift of $5,000 to a friend, left the bulk of the estate for the charitable purpose of founding and maintaining a sanitarium for the study, prevention, treatment and…
2Cases cited4 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Thompson's Estate v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1941
- Sage v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Irving Trust Co. v. United StatesDistrict Court, S.D. New York · 1954
3Cited by17 opinions
- Topalian v. EhrmanCourt of Appeals for the Fifth Circuit · 1992
- Fed. Sec. L. Rep. P 97,588 Securities and Exchange Commission v. Stephen MurphyCourt of Appeals for the Ninth Circuit · 1980
- Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Utility Control Corporation v. Prince William Construction Co., Inc. And B. Calvin BurnsCourt of Appeals for the Fourth Circuit · 1977
- Buffington v. Continental Casualty CompanyNew Mexico Supreme Court · 1961
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