Opinion · Court of Appeals for the Second Circuit
De Castro's Estate v. Commissioner of Internal Revenue
De Castro's Est. v. Comm’r of Internal Revenue, 155 F.2d 254 (2d Cir. 1946)
- Type
- Opinion
- Court
- Court of Appeals for the Second Circuit
- Jurisdiction
- Federal
- Date
- 1946-04-22
- Topic
- bankruptcy
*257 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.
Citator
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- Authority status
- pending
- Cited by
- 21 opinions
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