1. Home
  2. Browse Decisions
  3. F.2d
  4. 19 F.2d
  5. 19 F.2d 917 (1927)
 

WILLCUTS v. ORDWAY

No. 7581.

19 F.2d 917 (1927)

WILLCUTS, Collector of Internal Revenue, v. ORDWAY et al.

Circuit Court of Appeals, Eighth Circuit.

April 18, 1927.

Attorney(s) appearing for the Case

Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Lafayette French, Jr., U. S. Atty., of St. Paul, Minn., A. W. Gregg, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for plaintiff in error.

William G. Graves, of St. Paul, Minn. (Sanborn, Graves & Ordway, of St. Paul, Minn., on the brief), for defendants in error.

James J. Forstall, Herbert Pope, and E. Barrett Prettyman, all of Chicago, Ill., as amici curiæ.

Before STONE and KENYON, Circuit Judges, and POLLOCK, District Judge.

STONE, Circuit Judge.

This is a writ of error by the collector of internal revenue from a judgment entered, after overruling a general demurrer to the petition, for the refund of certain income taxes.

In 1917, Lucius P. Ordway created a trust providing, inter alia, as follows:

"The balance of the income of said trust shall be divided into five equal parts, it being my intention that each of my children shall be entitled to an equal proportion...

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