Legal Opinion
Bankers Trust Co. v. Higgins
Court of Appeals for the Second Circuit
Decided June 18, 1943No. 277PublishedCited by 24 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The plaintiff, the administrator c.t.a. of Emmett A. Saunders, appeals from a summary judgment, dismissing its complaint in an action to recover the amount of an estate tax, alleged'to have been unlawfully collected under the following circumstances. On August 15, 1923, Saunders, then 74 years old, transferred to the plaintiff a number of assorted investment securities in trust, which at the time of his death — January 26, 1933 — -were worth about $1,300,-000. The trustee was to hold the fund during the lives of seventeen named persons, and to divide the income equally…
2Cases cited14 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. HallockSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- May v. HeinerSupreme Court of the United States · 1930
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. Irving Trust Co.Court of Appeals for the Second Circuit · 1945
- Roybark v. United StatesDistrict Court, S.D. California · 1952
- Helvering v. ProctorCourt of Appeals for the Second Circuit · 1944
- Dominick's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
19 more not listed; retrieve them via the Exa API.