Legal Opinion
Salisbury v. United States
District Court, W.D. New York
Decided February 16, 1966No. Civ. No. 11359PublishedCited by 2 opinions
1Opinion of the Court
BURKE, Chief Judge.
This is an action for refund of federal estate taxes and assessed interest in the amount of $19,800 plus statutory interest.
The decedent died December 5, 1961. Her Will was admitted to probate on February 7, 1962. Article Third of her Will provides as follows:
“THIRD: All the rest, residue and remainder of the property which I may own at the time of my death, both real and personal, of every kind and nature and wherever situated, including any lapsed legacies, I give, devise and bequeath to Samuel H. Salisbury and Genesee Valley Union Trust Company of Rochester, New York, as…
2Cases cited5 opinions
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- 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
- Estate of William Zentmayer, Deceased, the First Pennsylvania Banking and Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Seubert v. ShaughnessyCourt of Appeals for the Second Circuit · 1956
3Cited by2 opinions
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967