Williams v. United States

Second Circuit

Williams v. United States

159 F.2d 243

CourtCourt of Appeals for the Second Circuit

DecidedDecember 26, 1946

DocketNo. 113, Docket 20391

StatusPublished

Cited by1 cases

This text of 159 F.2d 243 (Williams v. United States) 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

Williams v. United States, 159 F.2d 243 (2d Cir. 1946).

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Opinion

PER CURIAM.

This case presents precisely the same question which we passed upon last May in Commissioner of Internal Revenue v. Bayne’s Estate, 2 Cir., 155 F.2d 475. As the Supreme Court said in Commissioner of Internal Revenue v. Estate of Field, 324 U.S. 113, 116, 65 S.Ct. 511, 512, 89 L.Ed. 786, 159 A.L.R. 230: “It makes no difference how vested may be the remainder interests in the corpus or how remote or uncertain may be the decedent’s reversionary interest.”.

Judgment affirmed.

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PER CURIAM.

This case presents precisely the same question which we passed upon last May in Commissioner of Internal Revenue v. Bayne’s Estate, 2 Cir., 155 F.2d 475. As the Supreme Court said in Commissioner of Internal Revenue v. Estate of Field, 324 U.S. 113, 116, 65 S.Ct. 511, 512, 89 L.Ed. 786, 159 A.L.R. 230: “It makes no difference how vested may be the remainder interests in the corpus or how remote or uncertain may be the decedent’s reversionary interest.”.

Judgment affirmed.

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Bluebook (online)

159 F.2d 243, Counsel Stack Legal Research, https://law.counselstack.com/opinion/williams-v-united-states-ca2-1946.

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