Legal Opinion
Cook v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 14, 1933No. 4985PublishedCited by 13 opinions
1Opinion of the Court
THOMPSON, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals. The petitioners are the executors of the estate of George R. Cook, deceased. In July, 1923, the decedent created eight trusts of like amounts, naming his wife and three children as beneficiaries. In no instance did he designate himself as a beneficiary. Each original trust deed reserved to the settlor the power to modify, alter, or revoke the trust, subject, however, to the restriction that he “shall not designate himself as beneficiary.” In 1924 he increased the corpus of the trust funds and…
2Cases cited7 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Porter v. CommissionerSupreme Court of the United States · 1933
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Levy's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Heiner v. GrandinCourt of Appeals for the Third Circuit · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1936
- Chickering v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Newman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Mellon v. DriscollCourt of Appeals for the Third Circuit · 1941
- Millard v. MaloneyCourt of Appeals for the Third Circuit · 1941
8 more not listed; retrieve them via the Exa API.