Legal Opinion
Hartford-Connecticut Trust Co. v. Eaton
Court of Appeals for the Second Circuit
Decided December 16, 1929No. 90PublishedCited by 53 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The case arises upon demurrer to a complaint at law to recover income taxes collected over the plaintiff’s protest. The facts as alleged were as follows: Sumner, the testator, domiciled in Connecticut, made a will in which he bequeathed the residue of his estate of over $1,000,000 to the plaintiff as trustee, to pay the income to his wife during her life, remainder to certain charities. This bequest contained the following clause:
“I further give to my said trustee power to pay over to or for the benefit of my said wife any part of the principal of the trust fund whieh…
2Cases cited10 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Russell v. HartleySupreme Court of Connecticut · 1910
- Peckham v. LegoSupreme Court of Connecticut · 1889
- Security Co. v. SnowSupreme Court of Connecticut · 1898
- Hull v. CulverSupreme Court of Connecticut · 1867
5 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Berry v. KuhlCourt of Appeals for the Seventh Circuit · 1949
48 more not listed; retrieve them via the Exa API.