Legal Opinion

James v. United States

United States Court of Claims

Decided April 4, 1927No. D-1049PublishedCited by 4 opinions

1Opinion of the CourtGeai-iam, Judge

The plaintiffs are the executors of John Arthur James under ancillary letters testamentary issued in the State of New York on September 13, 1917.

John Arthur James, a British subject residing in London, died in that city on April 30, 1917, leaving a last will, in which he named the plaintiffs as his American executors to administer his personal estate situated in the United States. They duly qualified as such.

*387The plaintiffs’ testator some time prior to his death, being then the owner and holder of certain shares of stock, deposited them in fhe British treasury pursuant to the provisions of a…

2Cases cited1 opinion

  1. Provost v. United StatesSupreme Court of the United States · 1926

3Cited by4 opinions

  1. Commissioner of Internal Revenue v. NeviusCourt of Appeals for the Second Circuit · 1935
  2. Bickford-Smith v. United StatesUnited States Court of Claims · 1948
  3. Commissioner of Internal Revenue v. NeviusCourt of Appeals for the Second Circuit · 1935
  4. Henry I. Fillman, Ancillary Administrator of the Estate of Johann Heinrich Karl Wehrli, Also Known as Charles Wehrli v. The United StatesUnited States Court of Claims · 1966

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