Oliva v. Fernandez
Court of Appeals for the First Circuit
1Opinion of the Court
WILSON, Circuit Judge.
This is an appeal from a judgment of the Supreme Court of Puerto Rico. The appellee is the daughter of the appellant and his wife, Ramona Fernandez Betancourt. They were married in 1893, and the wife died in 1907, when the appellee was about seven years old. After marriage, the wife was bequeathed under her father’s will a legacy amounting to $9,944.26, upon which, in the hands of a Puerto Rican firm of Fernandez & Sobrino> there had accumulated interest to the amount of $46.72-, or a total of $9,990.98. During their married life they also accumulated a considerable sum…
2Cases cited8 opinions
- Murtha v. . CurleyNew York Court of Appeals · 1882
- Donovan v. McDevittMontana Supreme Court · 1907
- Johnson v. PolhemusCalifornia Supreme Court · 1893
- Jenning v. RohdeSupreme Court of Minnesota · 1906
- Ana Maria Sugar Co. v. QuinonesSupreme Court of the United States · 1920
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3Cited by6 opinions
- Mercil v. CommissionerUnited States Tax Court · 1955
- Acosta v. CrespoSupreme Court of Puerto Rico · 1949
- William B. F. Hall, Aileen Hall Shoaff, Arthur F. Hall, Jr., Alva J. McAndless and Fred B. Shoaff, II v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- In Re Richter's EstateOregon Supreme Court · 1947
- Matarese v. CommissionerUnited States Tax Court · 1975
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