LESSER

v.

NEW YORK

Citator

Cited By

• Delaney v. Gardner, 204 F.2d 855 (1st Cir. 1953)
  …the decedent’s wife was not deductible, although the consent was highly probable. In Mississippi Valley Trust Co. v. Commissioner of Int. Rev., 8 Cir., 72 F. 2d 197, certiorari denied 293 U.S. 604, 55 S.Ct. 119, 79 L.Ed. 695, rehearing denied 1934, 293 U.S. 631, 55 S.Ct. 147, 79 L.Ed. 717, a will contained a provision stating that decedent had expressed to his two sons his wishes concerning charitable gifts and therefore made none under the will but left the matter to the sons’ sole discretion. Decedent ha…
• COX v. Commissioner OF Internal Revenue, 297 F.2d 36 (2d Cir. 1961)
  …roperty did not alter the fact that it was to Lewis that she made the bequest of her property. As was said in Mississippi Valley Trust Co. v. Commissioner, 8 Cir., 72 F. 2d 197, 199, cert. denied 293 U.S. 604, 55 S.Ct. 119, 79 L.Ed. 695, reh. denied 293 U.S. 631, 55 S.Ct. 147, 79 L.Ed. 717: “The testator and he alone must provide for the charitable bequest.” See also Burdick v. Commissioner, 2 Cir., 117 F. 2d 972; Levey v. Smith, 7 Cir., 103 F. 2d 643; First Trust Co. of St. Paul State Bank v. Reynolds, 8 C…
• The N. Tr. Co. v. United States, 389 F.2d 731 (7th Cir. 1968)
  …share of the plan assets. See Reinecke v. Smith, 289 U.S. 172, 177, 53 S.Ct. 570, 77 L.Ed. 1109 (1933); Witherbee v. Commissioner of Internal Revenue, 2 Cir., 1934, 70 F. 2d 696, 697, cert. den. 293 U.S. 582, 55 S.Ct. 96, 79 L. Ed. 678, rehrg. den. 293 U.S. 631, 55 S.Ct. 138, 79 L.Ed. 716; New England Merchants Nat. Bank of Boston v. United States, 1 Cir., 1967, 384 F. 2d 176. The plaintiff asserts that even the defendant conceded that an issue of fact was involved in the theory of constructive receipt an…