1. Home
  2. Browse Decisions
  3. F.2d
  4. 47 F.2d
  5. 47 F.2d 1014 (1931)
 

WHITE v. ERSKINE

No. 2527.

47 F.2d 1014 (1931)

WHITE v. ERSKINE et al.

Circuit Court of Appeals, First Circuit.

February 11, 1931.

Attorney(s) appearing for the Case

J. Duke Smith, Sp. Asst. to U. S. Atty., of Boston, Mass., and Percia E. Miller, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Frederick H. Tarr, U. S. Atty., of Boston, Mass., and C. M. Charest, Gen. Counsel Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellant.

Merrill S. June, of Worcester, Mass. (George Avery White, of Worcester, Mass., on the brief), for appellees.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

WILSON, Circuit Judge.

In 1908, and long before any act of Congress imposing a tax upon the transfer of property at death, Abbie F. Day conveyed to the Worcester Trust Company of Worcester in the Commonwealth of Massachusetts, a large estate to be held in trust and the income paid in part to herself during her lifetime and part to her children or issue of any deceased child.

The only part of said trust instrument involved in this case is a provision by which...

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