Legal Opinion
Adriance v. Higgins
Court of Appeals for the Second Circuit
Decided August 2, 1940No. 323PublishedCited by 22 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This action is for a refund of estate taxes paid by the plaintiff-appellant as administrator c.ii t. a.*,of the will of John S. Adriance, who died in January, 1934. The disputed taxes are based upon the inclusion in the gross estate of the testator of the principal of two inter vivos trusts set up by him in 1923 and 1912, respectively, and upon the disallowance of a deduction of the estimated expenses on the final account in one of the trusts to be had after the death of the life tenant.
The 1923 Trust.. Under the trust created by the decedent in 1923 it was…
2Cases cited17 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. HelmholzSupreme Court of the United States · 1935
- Doctor v. . HughesNew York Court of Appeals · 1919
12 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Chickering v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Estate of McKeon v. CommissionerUnited States Tax Court · 1956
- Nelson v. CommissionerUnited States Tax Court · 1966
17 more not listed; retrieve them via the Exa API.