Legal Opinion
Thompson's Estate v. Commissioner of Internal Rev.
Court of Appeals for the Second Circuit
Decided November 17, 1941No. 39PublishedCited by 19 opinions
1Opinion of the Court
FRANK, Circuit Judge.
On May IS, 1907, Mary G. Thompson executed a will, naming her brother and sister as life beneficiaries of her estate and six charities as remaindermen. She died on April 22, 1935, and her will was probated on March 12, 1936. Letters testamentary were issued to the Bank of New York, the executor and petitioner here. Formal objections to the probate were filed by Robert D. L. Gardiner, who, as next-of-kin of the testator, was entitled to 25% of Mary G. Thompson’s intestate estate, if any. His objection was based, among other grounds, on alleged fraud and misrepresentation…
2Cases cited3 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Sage v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
3Cited by19 opinions
- Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Irving Trust Company and Ernest Crawford May, as Executors of the Will of Charles H. Hastings, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1955
- Dumont's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Hartwick College v. United StatesCourt of Appeals for the Second Circuit · 1986
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