Legal Opinion
Helvering v. Grinnell
Supreme Court of the United States
Decided February 4, 1935No. 268PublishedCited by 103 opinions
1Opinion of the CourtJustice Sutherland
In 1876, John 0. Stone died a resident of New York. He left a will by which he created for the benefit of his daughter, the decedent, Annie Stone, a trust fund, the income from which was to be paid to her during her life. The will provided that upon her death her share of the estate should go and be applied to such persons and such uses as she might appoint by last will and testament; but in default of such appointment, her share of the estate should go and belong to her children or issue, respectively, by right of representation; or, in default of such issue, to her next of kin. Surviving…
2Cases cited3 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
3Cited by103 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Commissioner of Corporations & Taxation v. Second National BankMassachusetts Supreme Judicial Court · 1941
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