Legal Opinion
Cross v. Nee
District Court, W.D. Missouri
Decided January 5, 1937No. 9077PublishedCited by 5 opinions
1Opinion of the Court
REEVES, District Judge.
The question presented is whether for the purpose of determining the tax liability of the estate of the deceased, paragraph “(d)” of section 411, title 26, U.S.C., 26 ' U.S.C.A. § 411(d), section 302(d) of the Revenue Act of 1926, requires that there shall be included in the value of the gross estate certain property transferred in trust.
The deceased departed this life on March 24, 1931. Prior to that date, to wit, February 23, 1929, he executed certain trust indentures. They were three in number. The Fidelity National Bank & Trust Company was named as trustee in each…
2Cases cited13 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Willis v. WillisMissouri Court of Appeals · 1954
- Lord v. LordHawaii Supreme Court · 1939
- Levin v. HamiltonMissouri Court of Appeals · 1949
- (1972), Wisconsin Attorney General Reports1972
- Lord v. LordHawaii Supreme Court · 1939