Legal Opinion
Duncan v. United States
District Court, D. Massachusetts
Decided February 6, 1957No. Civ. A. 55-436PublishedCited by 3 opinions
1Opinion of the Court
FORD, District Judge.
This is an action by the executor' of-the estate of Walter H. Langshaw to recover a payment of an estate tax deficiency assessed by the Commissioner on the basis of the inclusion in the estate of decedent of the corpus of a certain trust established by decedent in 1934 for the benefit of his daughter and her issue-.
The trust instrument provided that the trustees were to pay the income of the trust to the daughter during her life, and that in any year when the income should be less than $5,000, they in their discretion might pay her from principal the difference between…
2Cases cited9 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Routzahn v. BrownCourt of Appeals for the Sixth Circuit · 1938
- Delany v. CommissionerUnited States Tax Court · 1943
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3Cited by3 opinions
- Bankers Trust Company and Charles C. Link, Jr., Co-Executors of the Estate of Mae Moffat, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1971
- United States v. Wells Fargo Bank, Formerly Wells Fargo Bank American Trust Co., Etc.Court of Appeals for the Ninth Circuit · 1968
- Wilson v. United StatesDistrict Court, N.D. California · 1965