WACHOVIA TRUST CO. v. DOUGHTON

No. 49.

272 U.S. 567 (1926)

WACHOVIA BANK & TRUST COMPANY, ADMINISTRATOR, ET AL. v. DOUGHTON, COMMISSIONER OF REVENUE.

Supreme Court of United States.

Decided November 29, 1926.


Attorney(s) appearing for the Case

Mr. William M. Hendren, with whom Messrs. Clement Manly and B.S. Womble were on the brief, for plaintiffs in error.

Mr. Dennis G. Brummitt, Attorney General of North Carolina, with whom Mr. Frank Nash, Assistant Attorney General, was on the brief, for defendant in error.


MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Stanford L. Haynes, of Springfield, Massachusetts, died May 21, 1920, leaving a will which was duly probated at that place. The fifth clause gave to the Springfield Safe Deposit & Trust Company, Massachusetts corporation, the residue of the estate in trust, one-half to be set aside and the net income paid to his daughter, Theodosia, so long as she should live...

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