Legal Opinion
First Trust Co. of St. Paul v. Reynolds
District Court, D. Minnesota
Decided September 15, 1942No. 259PublishedCited by 4 opinions
1Opinion of the Court
BELL, District Judge.
This is an action for a refund of a portion of the taxes paid on the estate of the late Frank B. Kellogg. The decedent, hereinafter called the testator, bequeathed to the Protestant Episcopal Cathedral Foundation of the District of Columbia, a religious organization, the sum of $100,000 and to the University of Minnesota, an educational institution, the sum of $25,000 to be used in making loans to needy students. As to these bequests the will provided : “ * * * the same shall be and are hereby made subject to the following stipulation and condition, namely: As the extent…
2Cases cited29 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Knowlton v. MooreSupreme Court of the United States · 1900
- Gould v. GouldSupreme Court of the United States · 1917
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Crooks v. HarrelsonSupreme Court of the United States · 1930
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3Cited by4 opinions
- In Re Trust Under Will of CosgraveSupreme Court of Minnesota · 1948
- First Trust Co. of St. Paul State Bank v. ReynoldsCourt of Appeals for the Eighth Circuit · 1943
- Northwestern National Bank v. BalchSupreme Court of Minnesota · 1948
- Fedor v. FlemmingDistrict Court, E.D. Pennsylvania · 1960