Legal Opinion
Lomb v. Sugden
Court of Appeals for the Second Circuit
Decided March 2, 1936No. 231PublishedCited by 50 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is an appeal from a judgment in an action brought by the executor of the will of Carrie B. Lomb to recover an alleged overpayment of federal estate taxes. Mrs. Lomb, at the time of her death on October 3, 1929, owned 1,500 shares of Bausch & Lomb Optical Company, and by her will bequeathed them as a part of her residuary estate to her husband, Carl F. Lomb, and appointed him executor. On May 16, 1928, she, with all the other stockholders of that company, had entered into an agreement whereby none of them could sell their stock without first offering the…
2Cases cited6 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Edwards v. SlocumSupreme Court of the United States · 1924
- Helvering v. SalvageSupreme Court of the United States · 1936
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- In Re the Transfer Tax Upon the Estate of FieuxNew York Court of Appeals · 1925
1 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
45 more not listed; retrieve them via the Exa API.