Legal Opinion
Bankers Trust Co. v. Higgins
District Court, S.D. New York
Decided January 24, 1946PublishedCited by 4 opinions
1Opinion of the Court
SYMES, District Judge.
This is an action by Bankers Trust Company of New York, administrator c.t.a. of the estate of Emmett Saunders, against Higgins, Collector of Internal Revenue.
August 15, 1923 Emmett A. Saunders, ■then 74 years old, and his wife Louise M. Saunders, transferred to the Bankers Trust Company, a New York Corporation, by an indenture of trust — copy of which is annexed to the amended complaint Ex. A— as trustee for the purposes therein set forth, certain assets consisting of stocks *837and bonds and other securities of the value at the time of decedent’s death,, of $1,316,-380.07.
On…
2Cases cited15 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- May v. HeinerSupreme Court of the United States · 1930
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Valentine v. CommissionerUnited States Tax Court · 1970
- Estate of Valentine v. CommissionerUnited States Tax Court · 1970
- Miriam Winters, on Behalf of Herself and All Other Persons Simsilarly Situated v. Hon. Anthony J. Travia, United States District Judge, Miriam Winters, on Behalf of Herself and All Other Persons Similarly Situated v. Alan D. Miller, M.D., Individually and as Commissioner of Mental Hygiene of the State of New YorkCourt of Appeals for the Second Circuit · 1974
- Winters v. TraviaCourt of Appeals for the Second Circuit · 1974