Legal Opinion
Commissioner of Internal Revenue v. Irving Trust Co.
Court of Appeals for the Second Circuit
Decided March 5, 1945No. 99-101PublishedCited by 26 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The decedent, Hugh M. Beugler, died on July 16, 1939. The respondent, George E. Hall, became the administrator c.t.a. of his estate and upon the death of George E. Hall, while this proceeding was pending, Harriet E. Hall was appointed administratrix in his stead. Beugler established two inter vivos trusts, the first by deed dated October 22, 1927, and the second by deed dated April 5, 1930. The Iriving Trust Company is the trustee under each trust.
Under the first deed of trust, and the escrow letter of even date, the trust was to become effective upon the…
2Cases cited8 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- May v. HeinerSupreme Court of the United States · 1930
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967
- Hays' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Hall v. CommissionerUnited States Tax Court · 1946
- Estate of Holtz v. CommissionerUnited States Tax Court · 1962
21 more not listed; retrieve them via the Exa API.