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Kuldell v. Comm'r

14 Cited authorities

  1. Brewster v. Gage

    280 U.S. 327 (1930)   Cited 386 times
    In Brewster v. Gage, 280 U.S. 327, 50 S.Ct. 115, 74 L.Ed. 457, the question here before us was not considered; it is to be noted, too, that Brewster v. Gage was relied upon in this court in reaching its reversed decision in the Gambrill case.

  2. Lederer v. Stockton

    260 U.S. 3 (1922)   Cited 42 times
    In Lederer v. Stockton, 260 U.S. 3, a devise to a hospital created for charitable purposes was subject to the payment of $800 per year.

  3. Henry v. United States

    251 U.S. 393 (1920)   Cited 43 times
    Vesting of legacy payments within meaning of tax-refunding Act of June 27, 1902

  4. United States v. Jones

    236 U.S. 106 (1915)   Cited 27 times
    In United States v. Jones, 236 U.S. 106, 35 S. Ct. 261, 59 L. Ed. 488, Ann. Cas. 1916A, 316, relied upon by the board, involved a succession tax. No account was taken of the vesting in interest, but only the question of the vesting in possession and enjoyment, and it is not in point.

  5. Munger v. Munger

    298 S.W. 470 (Tex. Civ. App. 1927)   Cited 20 times

    No. 9903. May 8, 1927. Rehearing Denied October 15, 1927. Appeal from District Court, Dallas County; Royal R. Walkins, Judge. Suit by Roy Munger and another, as executors and trustees under the will of J. B. Wilson, deceased, and Mable Wilson Richards and others, against Le Roy Munger, Jr., and others. Judgment for defendants and plaintiffs appeal. Modified, and, as modified, affirmed. Spence, Smithdeal, Shook Spence, of Dallas, for appellants. Sawnie R. Aldredge and Flanary Aldredge, all of Dallas

  6. S. S. Pierce Co. v. Fiske

    129 N.E. 609 (Mass. 1921)   Cited 10 times

    October 22, 1920. January 6, 1921. Present: RUGG, C. J., De COURCY, CROSBY, CARROLL, JENNEY, JJ. Trustee Process. Executor and Administrator. In an action by trustee process in which the defendant had been defaulted, it appeared that the trustee had funds in his hands which were royalties from copyrights formerly owned by the defendant's husband, who had died and whose will had been allowed eighteen years before the action was begun, that the defendant was the sole legatee named in the will and that

  7. Wager v. Wager

    89 N.Y. 161 (N.Y. 1882)   Cited 50 times
    In Wager v. Wager (89 N.Y. 161) it is said: "An executor is always a trustee of the personal property of the testator and can be called upon to account therefor as such in a court of equity, even though no express trust be created by the will."

  8. Matter of Brooklyn Trust Co.

    179 App. Div. 262 (N.Y. App. Div. 1917)   Cited 6 times
    In Matter of Brooklyn Trust Co. (179 App. Div. 262) it was held that payment of legacies could not be enforced, under the statutory provisions then obtaining, until one year after issuance of letters.

  9. Miers Rose v. Trevino

    213 S.W. 715 (Tex. Civ. App. 1919)   Cited 4 times

    No. 6234. May 22, 1919. Rehearing Denied June 14, 1919. Error from District Court, Bexar County; J. T. Sluder, Judge. Suit by Jose G. Trevino against Miers Rose, the State National Bank, the Commonwealth Bank Trust Company, and others. Judgment for plaintiff, and the named defendants bring error. Affirmed. Lewright Douglas, of San Antonio, for plaintiffs in error. Chambers Watson, of San Antonio, for defendant in error. COBBS, J. On the 20th day of September, 1916, Jose G. Trevino, as plaintiff,

  10. Runkle v. Smith

    106 A. 474 (Ch. Div. 1919)   Cited 4 times

    No. 42/743. 03-07-1919 RUNKLE et al. v. SMITH et al. Frank S. Moore, of New York City, for complainant. Church & Harrison and Alonzo Church, all of Newark, for executor. Lindabury, Depue & Faulks, J. Edward Ashmead, McCarter & English, and Arthur F. Egner, all of Newark, Vredenburgh, Wall & Carey and Wm. H. Carey, all of Jersey City, and William A. Coddington, of Plainfield, for objecting holders of assignments. LANE, V. C. Suit by Harry G. Runkle and others against William E. R. Smith, executor