First Nat. Bank & Trust Co. v. Glenn
District Court, W.D. Kentucky
1Opinion of the Court
MILLER, District Judge.
This matter is before the Court on the defendant’s motion to dismiss for the reason that the complaint fails to state a cause of action.
Louis Lee Haggin was the owner, at the time of his death, of 1,679 shares of stock of the Home Stake Mining Company. On December 3rd, 1935, the directors of the mining company declared a dividend of $3 per share payable on December 24, 1935, to the stockholders of record at 3 p.m. on December 20, 1935. Haggin died at 4:35 a.m. on December 20, 1935. The plaintiffs, First National Bank and Trust Company of Lexington, Kentucky, and1 Emma…
2Cases cited17 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Avery v. CommissionerSupreme Court of the United States · 1934
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Ford v. SnookAppellate Division of the Supreme Court of the State of New York · 1923
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3Cited by4 opinions
- Helvering v. McGlue's EstateCourt of Appeals for the Fourth Circuit · 1941
- Commissioner of Internal Revenue v. CohenCourt of Appeals for the Fifth Circuit · 1941
- Commissioner v. Guaranty Trust Co.Court of Appeals for the Second Circuit · 1944
- In re RechlinUnited States Bankruptcy Court, M.D. Florida · 2019