Legal Opinion

Seattle-First National Bank v. MacOmber

Washington Supreme Court

Decided March 7, 1949No. 30764PublishedCited by 34 opinions

1Opinion of the CourtSchwellenbach, J.

This is an appeal from a judgment holding that certain stock specifically bequeathed to appellant in decedent’s will is subject to Federal estate taxes.

On December 28, 1934, L. A. Macomber conveyed, assigned, and set over to the First National Bank of Seattle (predecessor in interest of the respondent), as trustee, certain property of the value of ninety-three thousand dollars. The trust agreement provided: That the trustee pay to the grantor during his lifetime the net income from the trust estate in monthly installments; that upon the grantor’s death, the trust should continue for the…

2Cases cited7 opinions

  1. Riggs v. Del DragoSupreme Court of the United States · 1942
  2. Bemis v. ConverseMassachusetts Supreme Judicial Court · 1923
  3. Priedeman v. JamisonSupreme Court of Missouri · 1947
  4. Trimble v. Hatcher's Ex'rsCourt of Appeals of Kentucky (pre-1976) · 1943
  5. Central Trust Co. v. BurrowSupreme Court of Kansas · 1936

2 more not listed; retrieve them via the Exa API.

3Cited by34 opinions

  1. In Re Gallagher's WillNew Mexico Supreme Court · 1953
  2. In Re the Estate of RettenmeyerSupreme Court of Oklahoma · 1959
  3. In Re the Estate of WilliamsonWashington Supreme Court · 1951
  4. In Re Estate of MumbyCourt of Appeals of Washington · 1999
  5. In Re the Estate of BirkelandWashington Supreme Court · 1960

29 more not listed; retrieve them via the Exa API.

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