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De Castro's Estate v. Commissioner of Internal Revenue

155 F.2d 254, 34 A.F.T.R. (P-H) 1335, 1946 U.S. App. LEXIS 3409
CourtCourt of Appeals for the Second Circuit
DecidedApril 22, 1946
Docket226
StatusPublished
Cited by21 cases

This text of 155 F.2d 254 (De Castro's Estate v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
De Castro's Estate v. Commissioner of Internal Revenue, 155 F.2d 254, 34 A.F.T.R. (P-H) 1335, 1946 U.S. App. LEXIS 3409 (2d Cir. 1946).

Opinion

*257 FRANK, Circuit Judge.

In Ithaca Trust Co. v. United States, 279 U.S. 151, 49 S.Ct. 291, 73 L.Ed. 647, the will gave the wife a life estate with authority to use from the principal any sum “that may be necessary to suitably maintain her in as much comfort as she now enjoys.” In Merchants National Bank of Boston v. Commissioner, 320 U.S. 256, 64 S.Ct. 108, 88 L.Ed. 35, the Court purported to'distinguish the Ithaca Trust case. Whether, in doing so, the Court so narrowed its scope as virtually to overrule it sub silentio we need not here consider. For we agree with the Tax Court that the instant case is controlled by Merchants National Bank.

Affirmed

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Related

Estate of Reitmeister v. Commissioner
1982 T.C. Memo. 184 (U.S. Tax Court, 1982)
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1972 T.C. Memo. 143 (U.S. Tax Court, 1972)
Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United States
377 F.2d 700 (Second Circuit, 1967)
Union & New Haven Trust Co. v. United States
265 F. Supp. 800 (D. Connecticut, 1967)
St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United States
374 F.2d 427 (Eighth Circuit, 1967)
In re the Estate of Caro
47 Misc. 2d 217 (New York Surrogate's Court, 1965)
State Street Bank and Trust Company, Executors v. United States
313 F.2d 29 (First Circuit, 1963)
Kline v. United States
202 F. Supp. 849 (N.D. West Virginia, 1962)
Estate of Lee v. Commissioner
28 T.C. 1259 (U.S. Tax Court, 1957)
In Re Bartlett's Estate
153 F. Supp. 674 (E.D. Pennsylvania, 1957)
Brown v. Smith
153 F. Supp. 674 (E.D. Pennsylvania, 1957)
Seubert v. Shaughnessy
233 F.2d 134 (Second Circuit, 1956)
Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal Revenue
217 F.2d 287 (Second Circuit, 1954)
Lincoln Rochester Trust Co. v. McGowan
109 F. Supp. 437 (W.D. New York, 1953)
In re the Estate of Buell
198 Misc. 358 (New York Surrogate's Court, 1946)

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Bluebook (online)
155 F.2d 254, 34 A.F.T.R. (P-H) 1335, 1946 U.S. App. LEXIS 3409, Counsel Stack Legal Research, https://law.counselstack.com/opinion/de-castros-estate-v-commissioner-of-internal-revenue-ca2-1946.