COMMISSIONER OF INTERNAL REVENUE v. CHASE NAT. BANK

No. 238.

82 F.2d 157 (1936)

COMMISSIONER OF INTERNAL REVENUE v. CHASE NAT. BANK OF NEW YORK.

Circuit Court of Appeals, Second Circuit.

March 2, 1936.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.

David H. Taylor, of New York City (Robert H. Montgomery, of Washington, D. C., Thomas G. Haight, of Jersey City, N. J., and James O. Wynn and Roswell Magill, both of New York City, of counsel), for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

The respondent is the ancillary administrator of the estate of Vivien Helen De La Poer Beresford, a resident of England, who died intestate on February 3, 1931, leaving three surviving children.

On December 14, 1920, the decedent created an irrevocable trust, of which the respondent is the successor trustee, covering her entire interest in the estate of her grandfather. The trust deed provided that after a loan made to her husband by...

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