# Fidelity & Columbia Trust Co. v. Lucas

> Court of Appeals for the Sixth Circuit · June 29, 1933 · 66 F.2d 116

URL: https://www.frixlaw.com/law-library/cases/9639107

## Case

- **Full name:** FIDELITY & COLUMBIA TRUST CO. v. LUCAS, Collector of Internal Revenue
- **Court:** Court of Appeals for the Sixth Circuit
- **Decided:** June 29, 1933
- **Citations:** 66 F.2d 116; 3 U.S. Tax Cas. (CCH) 1137; 12 A.F.T.R. (P-H) 939; 1933 U.S. App. LEXIS 2562
- **Precedential status:** Published
- **Opinion:** Dissent by Moorman
- **Judges:** Moorman, Hicks, Hickenlooper
- **Cited by:** 7 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9639107

## Opinion text

MOORMAN, Circuit Judge
(dissenting).
I am of. opinion that the judgment of the state court construing the will upon which the decision in this ease turns was in effect an agreed judgment and in the circumstances in which it was rendered is to be given no weight in our determination of the question. I am also of opinion that the trial court placed the correct construction on the will.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9639107. Public record. Not legal advice.