§

First Trust & Deposit Co. v. Comm'r

41 B.T.A. 107 (B.T.A. 1940)
First Trust & Deposit Co. v. Comm'r

5 Cited authorities

  1. Freuler v. Helvering

    291 U.S. 35 (1934)   Cited 263 times
    In Freuler v. Helvering, 291 U.S. 35 (1934), this Court, declining to find collusion between the parties on the record as presented there, held that a prior in personam judgment in the state court to which the United States was not made a party, "[o]bviously... had not the effect of res judicata, and could not furnish the basis for invocation of the full faith and credit clause.

  2. Matter of Thomas

    133 Misc. 601 (N.Y. Surr. Ct. 1929)   Cited 2 times

    February 1, 1929. Nicoll, Anable Nicoll and Laughlin, Gerard, Bowers Halpin [ Spotswood D. Bowers, Ernest L. Weiler and Walter G. Zorn of counsel], for Robert Livingston Beeckman and others, as trustees. Robert F. Wagner [ Simon H. Rifkind of counsel], special guardian for Samuel F. Thomas and another. Charles A.B. Pratt, for Harold E. Thomas. Baldwin, Hutchins Todd and Reynolds, Richards, McCutcheon Logan [ Roger S. Baldwin of counsel], for Lucy Cotton Ament and another, as ancillary executors,

  3. Manning v. Sheehan

    75 Misc. 374 (N.Y. Sup. Ct. 1912)   Cited 14 times
    In Manning v. Sheehan (75 Misc. 374) the testator erected a trust for the benefit of his daughter, directing that the income be paid her "and such additional sum out of and from the principal of said fund as to them may seem necessary for the support and maintenance of my said daughter * * * and upon the death of my said daughter * * * I direct that the remainder of said fund shall pass to and be paid over to the lawful heirs of said Rose Manning."

  4. Matter of Hilton

    174 App. Div. 193 (N.Y. App. Div. 1916)   Cited 7 times

    July 10, 1916. Albert Stickney, for the appellants. James H. Hickey, for the respondent. SMITH, J.: The will provides that the trustees may "pay out or pay over or apply so much and such parts thereof [Albert B. Hilton's interest] as they may from time to time consider necessary, proper or expedient for the support and maintenance of the said Albert and his wife and children during his life." This allowance to Albert B. Hilton and his family may be made by the trustees either from the income or from

  5. Deering v. Pierce

    149 App. Div. 10 (N.Y. App. Div. 1912)   Cited 10 times
    In Deering v. Pierce (149 A.D. 10) the court, through the opinion by Judge McLAUGHLIN, held: "But such an action cannot be maintained and for the obvious reason that the death of the life beneficiary does not, in and of itself, sever the trustee's relation to the fund.