1. Home
  2. Browse Decisions
  3. F.2d
  4. 402 F.2d
  5. 402 F.2d 592 (1968)
 

IN RE ESTATE OF HARTSHORNE

No. 18, Docket 32199.

402 F.2d 592 (1968)

In re ESTATE of Harold HARTSHORNE, Deceased. Harold HARTSHORNE, Jr., and James M. Hartshorne, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided October 28, 1968.

Attorney(s) appearing for the Case

Francis J. Rogers, New York City, for petitioners.

Marian Halley, Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks and Loring W. Post, Washington, D. C., on the brief), for respondent.

Before WATERMAN, SMITH and HAYS, Circuit Judges.

J. JOSEPH SMITH, Circuit Judge:

Harold Hartshorne died on February 15, 1961, leaving a will providing that one-third of his residuary estate (after certain exclusions and less $100,000) be placed in trust, the income to be paid to his former wife Mary during her lifetime and the principal to be paid to their three adult children upon her death. The provisions for Mary and the adult children were made pursuant to a settlement agreement ratified and adopted as part...

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