1. Home
  2. Browse Decisions
  3. F.2d
  4. 15 F.2d
  5. 15 F.2d 367 (1926)
 

WARNER v. WALSH

No. 65.

15 F.2d 367 (1926)

WARNER v. WALSH, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

November 8, 1926.

Attorney(s) appearing for the Case

Marsh, Stoddard & Day, of Bridgeport, Conn. (Paul Armitage and Edward Holloway, both of New York City, of counsel), for plaintiff in error.

John Buckley, U. S. Atty., and John A. Danaher, Asst. U. S. Atty., both of Hartford, Conn. (A. W. Gregg, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Internal Revenue, both of Washington, D. C., of counsel), for defendant in error.

Ver Planck, Prince, Burlingame & Lightner, of New York City (John L. Kennedy, of Omaha, Neb., Albert L. Hopkins and J. C. Halls, both of Chicago, Ill., and Edward Holloway, of New York City, of counsel), amicus curiæ.

Before HOUGH, MANTON, and MACK, Circuit Judges.

MACK, Circuit Judge.

Under the will of plaintiff's deceased husband, a large and ample trust fund was created, out of the income, and, if necessary, out of the principal, of which plaintiff was to receive $50,000 a year for life. This provision was expressly made in lieu of her statutory rights in the estate under the laws of Connecticut and was so accepted by her. She personally was compelled to pay federal income tax on the $50,000 for each of the years 1917 and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases