BYERLY

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Daniel J. Seubert with Will Annexed v. Shaughnessy, 233 F.2d 134 (2d Cir. 1956)
  …Merchants Nat. Bank of Boston v. C. I. R., 320 U.S. 256, 64 S.Ct. 108, 88 L.Ed. 35; Henslee v. Union Planters Nat. Bank & Trust Co., 335 U.S. 595, 69 S.Ct. 290, 93 L.Ed. 259; De Castro’s Estate v. C. I. R., 2 Cir., 155 F. 2d 254, certiorari denied 329 U.S. 727, 67 S.Ct. 82, 91 L.Ed. 630; Third Nat. Bank & Trust Co. of Springfield v. United States, 1 Cir., 228 F. 2d 772. See also C. I. R. v. Sternberger’s Estate, 348 U.S. 187, 75 S.Ct. 229, 99 L.Ed. 246. Plaintiff sought to introduce evidence of Miss Sad…
• State St. Bank & Tr. Co. v. United States, 313 F.2d 29 (1st Cir. 1963)
  …ndard. Cf. Third National Bank and Trust Co. v. United States, 1 Cir., 1956, 228 F. 2d 772; Newton Trust Co. v. Commissioner, 1 Cir., 1947, 160 F. 2d 175 (“use and benefit”); DeCastro’s Estate v. Commissioner, 2 Cir., 1949, 155 F. 2d 254, cert. den. 329 U.S. 727, 67 S.Ct. 82, 91 L.Ed. 630 (“amply provide for her needs”).4 The problem here raised had long been conspicuous when this will was drawn. The area is a sensitive one. In a sense in every instance where invasion of principal is authorized, but the va…
• ST. Louis Union Tr. Co. v. United States, 374 F.2d 427 (8th Cir. 1967)
  …ficiaries”); Henslee v. Union Planters Nat’l Bank, supra, (“pleasure, comfort and welfare of my mother” and “in such manner as she may desire”); DeCastro’s Estate v. Commis [*442] sioner of Internal Revenue, 155 F. 2d 254 (2 Cir. 1946), cert, denied 329 U.S. 727, 67 S.Ct. 82, 91 L.Ed. 630 (sums as, in the trustee’s discretion, “will amply provide” for the widow’s needs, with no one having “the right to call in question the propriety or the amount so applied”); Marine Trust Co. of Western New York v. United…