green
Positive treatment
1.3 score
Top citers, strongest first. 1 distinct citer.
How cited ↗
discussed
Cited "see, e.g."
Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United States
(2×)
Compare DeCastro's Estate v. Commissioner of Internal Revenue, 155 F.2d 254 (2 Cir.), cert. denied, 329 U.S. 727 , 67 S.Ct. 82 , 91 L.Ed. 630 (1946); Commerce Trust Co. v. United States, 167 F.Supp. 643 (W.D.Mo.1958). 25 Further, while the majority goes to great length to demonstrate the importance of viewing the critical words of the will in their proper context, and attempts to distinguish the major cases on the grounds that additional broadening instructions appeared in the instrument, no consideration has been given to the fact that the trustee in the instant case in construing his own pow…
Retrieving the full opinion text from the archive…
Estate of DeCastro
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 317.
Supreme Court of the United States.
Oct 14, 1946.
Laurence Graves for petitioner. Solicitor General McGrath, Assistant Attorney General McGregor, Sewall Key, A. F. Prescott and Muriel S. Paul for respondent.
Cited by 1 opinion | Published
Petition for[*728] writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.
Laurence Graves for petitioner. Solicitor General McGrath, Assistant Attorney General McGregor, Sewall Key, A. F. Prescott and Muriel S. Paul for respondent.