Legal Opinion
George W. Griffin, Jr., and William R. Griffin, Co-Executors of the Estate of George W. Griffin, Deceased v. United States
Court of Appeals for the Sixth Circuit
Decided September 12, 1968No. 17969_1PublishedCited by 7 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
The appellants in this appeal are co-executors of the estate of George W. Griffin. They seek a refund of $27,-924.11 which they have paid in federal estate taxes upon a $100,000 bequest contained in the George W. Griffin will.
An agreed on statement of facts describes and quotes the critical provisions of the will as follows:
“Clause III (a) and (b) of Mr. Griffin’s Will contains a bequest of $100,-000 to The Kentucky Trust Company of Louisville, Kentucky, as Trustee, to be held in trust for the life of his widow with directions to the Trustee to pay the entire net income…
2Cases cited12 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Humes v. United StatesSupreme Court of the United States · 1928
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Russell v. AllenSupreme Court of the United States · 1883
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Securities and Exchange Commission v. Crofters, Inc.District Court, S.D. Ohio · 1972
- Davis v. CommissionerUnited States Tax Court · 1970
- The First National Bank of Omaha, of the Estate of Glenn W. McIninch Deceased v. United StatesCourt of Appeals for the First Circuit · 1982
- Estate of Hutchinson v. CommissionerUnited States Tax Court · 1969
- Davis v. CommissionerUnited States Tax Court · 1970
2 more not listed; retrieve them via the Exa API.