O'Connell v. Comm'r of Internal Revenue (In re Estate of Humbert)

1 Citing case

  1. Aetna Life Insurance Hartford, Conn. v. McMillan

    171 F. Supp. 111 (N.D. Ohio 1958)   Cited 5 times

    "It is clear, that according to the rule of the common law, a gift to children, sons, daughters, or issue, imports prima facie legitimate children or issue, excluding those who are illegitimate; * * *". In the case of In re Estate of Humbert, Ohio Prob., 3 Ohio Supp. 330, 331, we find the following in the opinion: "* * * The question for the court to determine is whether or not, under the law of Ohio, an illegitimate child is entitled to a portion of the year's allowance set off to the widow, wherein the paternity of said child has never been legally established and the father has never entered into a marriage relation with the mother of said child, even though the facts show that the father recognized the child as his son and provided for his support.