Legal Opinion

Henslee v. Union Planters National Bank & Trust Co.

Supreme Court of the United States

Decided January 17, 1949No. 90PublishedCited by 406 opinions

1Per curiam

Respondents are the executors and trustees of the estate of William Bate Williams. They brought this *596action for refund, with interest, of $35,899.12 of federal estate taxes and interest paid under protest. The relevant facts, set forth in respondents’ complaint and admitted by the Collector’s motion to dismiss, are as follows:

William Bate Williams died in 1943. Under the terms of his will, the entire gross estate of $508,411.17 was bequeathed to respondents to hold in trust for the testator’s

“beloved mother, Elizabeth Bate Williams, for and during her natural life, with the full power and…

2Cases cited5 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
  3. Humes v. United StatesSupreme Court of the United States · 1928
  4. Union Planters Nat. Bank v. HensleeCourt of Appeals for the Sixth Circuit · 1948
  5. Union Planters Nat. Bank & Trust Co. v. HensleeDistrict Court, M.D. Tennessee · 1947

3Cited by406 opinions

  1. Paul Lamont Parham v. Marshall Johnson, Jr., Medical Doctor Charles J. Kozakieqicz Tom Forester, Commissioner Joseph Mazurkiewicz, ph.dCourt of Appeals for the Third Circuit · 1997
  2. In Re Initial Public Offering Securities LitigationDistrict Court, S.D. New York · 2003
  3. People v. MitchellIllinois Supreme Court · 2000
  4. Commonwealth v. McCuskerSupreme Court of Pennsylvania · 1972
  5. Reiyn Keohane v. Florida Department of Corrections SecretaryCourt of Appeals for the Eleventh Circuit · 2020

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