Legal Opinion
Dort v. Helvering
Court of Appeals for the D.C. Circuit
Decided February 26, 1934No. Nos. 5968, 5969PublishedCited by 20 opinions
1Opinion of the Court
GRONER, Associate Justice.
J. Dallas Dort died May 17, 1925. A little more than two years prior to- his death, •lie created seven trusts hereinafter referred to as trusts A, B, C, D, E, F, and G. Except as to the beneficiary, trusts A, B, C, and D were identical in all material respects. Trust E contained the same provisions as trusts A, B, O, and D, except that the life beneficiary therein had the power of appointment by will as to the corpus of the trust. Trust F also contained the same provisions as trusts A, B, C, and D, except that by amendment the grantor himself received no income, the…
2Cases cited6 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- May v. HeinerSupreme Court of the United States · 1930
- Porter v. CommissionerSupreme Court of the United States · 1933
- Klein v. United StatesSupreme Court of the United States · 1931
- Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by20 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
- Welch v. TerhuneCourt of Appeals for the First Circuit · 1942
- Tait v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1935
- Hays' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
15 more not listed; retrieve them via the Exa API.