Legal Opinion
City Bank Farmers' Trust Co. v. United States
Court of Appeals for the Second Circuit
Decided January 14, 1935No. 250PublishedCited by 15 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This action was brought to recover $4,-683.98 paid by the plaintiff as executor of the will of Theodore B. Allen to a United' States collector of internal revenue for estate taxes, alleged to have been illegally exacted. The testator bequeathed one-fourth of his residuary estate to City Bank Farmers’ Trust Company in trust to apply the net income thereof to the use of his daughter, Nettie A. Pitt, during the term of her life and upon her death to pay over the principal of the trust to her then surviving issue per stirpes, and, hi default of issue, to the…
2Cases cited5 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Hill v. Sangamon Loan & Trust Co.Illinois Supreme Court · 1920
- Farrington v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1929
3Cited by15 opinions
- Matter of Estate of BloughSupreme Court of Pennsylvania · 1977
- Dickson EstateSupreme Court of Pennsylvania · 1954
- Ninth Bank & Trust Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1936
- Hamilton National Bank of Chattanooga v. United StatesDistrict Court, E.D. Tennessee · 1965
- United States v. FOURTH NAT. BANK IN WICHITA, KAN.Court of Appeals for the Tenth Circuit · 1936
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