Legal Opinion
Langley v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 7, 1932No. 24PublishedCited by 15 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The petitioner created trusts, on December 1,1922, in favor of her daughter and a nephew, for the duration of the life of the settlor or of the beneficiary or of the minority of the latter, whichever period should first expire. The settlor was one of the two trustees. The income was to be paid to the beneficiaries in the discretion of the trustee and to be applied to the maintenance of the beneficiary, or was to be paid to the settlor for the use of the beneficiaries. A complete power of amendment or revocation on written notice was reserved by the settlor in the…
2Cases cited11 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- Van Cott v. . PrenticeNew York Court of Appeals · 1887
- Bowers v. Lawyers Mortgage Co.Supreme Court of the United States · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Corning v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
- Sunnen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1947
- United States v. First Nat. Bank of BirminghamCourt of Appeals for the Fifth Circuit · 1934
- Commissioner of Internal Revenue v. GrosvenorCourt of Appeals for the Second Circuit · 1936
- Schweitzer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1935
10 more not listed; retrieve them via the Exa API.