DE CASTRO'S ESTATE
v.
COMMISSIONER OF INTERNAL REVENUE
FRANK, Circuit Judge.
In Ithaca Trust Co. v. United States, 279 U.S. 151, 49 S.Ct. 291, 73 L.Ed. 647, the will gave the wife a life estate with authority to use from the principal any sum “that may be necessary to suitably maintain her in as much comfort as she now enjoys.” In Merchants National Bank of Boston v. Commissioner, 320 U.S. 256, 64 S.Ct. 108, 88 L.Ed. 35, the Court purported to'distinguish the Ithaca Trust case. Whether, in doing so, the Court so narrowed its scope as virtually to overrule it sub silentio we need not here consider. For we agree with the Tax Court that the instant case is controlled by Merchants National Bank.
Affirmed
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Lincoln Rochester Tr. Co. v. McGOWAN, 217 F.2d 287 (2d Cir. 1954)
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Daniel J. Seubert with Will Annexed v. Shaughnessy, 233 F.2d 134 (2d Cir. 1956)
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State St. Bank & Tr. Co. v. United States, 313 F.2d 29 (1st Cir. 1963)
Previewing 3 of 5 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Ithaca Tr. Co. & Tr. v. United States, 279 U.S. 151 (U.S. 1929)
- Merchs. Nat'l Bank of Boston v. Commissioner of Internal Revenue, 320 U.S. 256 (U.S. 1943)