1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 25 F.Supp.
  5. 25 F.Supp. 816 (1939)
 

FIRST NAT. BANK OF BIRMINGHAM v. UNITED STATES

Nos. 4660, 4661.

25 F.Supp. 816 (1939)

FIRST NAT. BANK OF BIRMINGHAM et al. v. UNITED STATES. SAME v. DAVIS, Collector of Internal Revenue.

District Court, N. D. Alabama, S. D.

January 4, 1939.

Attorney(s) appearing for the Case

Bradley, Baldwin, All & White, of Birmingham, Ala., for plaintiffs.

Jim C. Smith, U. S. Dist. Atty., and Erle Pettus, Asst. U. S. Dist. Atty., both of Birmingham, Ala., and Frank Ready, Jr., of Washington, D. C., for the United States.

MURPHREE, District Judge.

These cases involve the refund of gift and estate taxes, respectively, paid by the estate of John L. Kaul, and arise from the taxability of that estate by reason of two trusts created by John L. Kaul during his life time. On December 31st, 1923, John L. Kaul created a trust of property for the benefit of three other persons (his wife and two children) under the terms of which he reserved to himself alone the power to revoke the trust. However...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases