Legal Opinion
Farmers' Loan & Trust Co. v. Bowers
Court of Appeals for the Second Circuit
Decided January 8, 1934No. 101, 102PublishedCited by 22 opinions
1Opinion of the Court
MANTON, Circuit Judge.
These actions, tried together before a court without a jury, will he considered in one opinion. The actions are by the trustee under two deeds of trust made by William Waldorf Astor, in his lifetime, to recover from the appellant the estate taxes paid to appellant as a result of the inclusion of the corpus of the trusts in the estate of Astor after his death. The tax was levied on two irrevocable trusts of realty in the United States, executed Augnst .15,1919, by Astor, a British subject and resident, who died October 18, 1919, at the age of 71 years. The property…
2Cases cited18 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- May v. HeinerSupreme Court of the United States · 1930
- Heiner v. DonnanSupreme Court of the United States · 1932
13 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Vanderlip v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Estate of Ridgely v. United StatesUnited States Court of Claims · 1967
- Hull v. CommissionerUnited States Tax Court · 1962
- Farmers' Loan & Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1938
17 more not listed; retrieve them via the Exa API.