Legal Opinion
Bailey v. Ratterre
District Court, N.D. New York
Decided August 14, 1956No. Civ. 5415PublishedCited by 14 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
The question presented is whether the corpus of a trust fund, created by the decedent, Rose Bailey, is properly taxable in her estate. The evidence is not disputed and is summarized below.
The parties who are referred to in this decision and their relationships are set out below to facilitate an understanding of the facts disclosed. They are Thomas Bailey; Rose Bailey, widow of Thomas Bailey; and Charles Bailey, son of Thomas and Rose Bailey.
Thomas Bailey died on or about April 19, 1930 leaving a will which left substantially all of his estate to his wife, Rose Bailey. The…
2Cases cited12 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1936
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of Friedman v. Comm'rUnited States Tax Court · 1963
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1964
- Lucille Howard v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Milton J. Grossman, Independent of the Estate of James A. Stavely, Deceased v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Marianne Crocker Elrick v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1973
9 more not listed; retrieve them via the Exa API.