Legal Opinion
Commissioner v. Estate of Holmes
Supreme Court of the United States
Decided January 7, 1946No. 203PublishedCited by 152 opinions
1Opinion of the CourtJustice Rutledge
In White v. Poor, 296 U. S. 98, the question arose whether the power “to alter, amend, or revoke” included the power of a decedent to terminate a trust so as to bring the trust estate within his gross estate for purposes of the transfer tax imposed by § 302 (d) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 71. The Court, finding it unnecessary to determine that question, disposed of the case upon another ground. The question is here again, this time inescapably, but with a further legislative history and a somewhat different setting of fact.
In 1936, immediately following the White decision,…
2Cases cited20 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- United States v. PelzerSupreme Court of the United States · 1941
- Porter v. CommissionerSupreme Court of the United States · 1933
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Fondren v. CommissionerSupreme Court of the United States · 1945
15 more not listed; retrieve them via the Exa API.
3Cited by152 opinions
- United States v. ByrumSupreme Court of the United States · 1972
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Lober v. United StatesSupreme Court of the United States · 1953
- Commissioner of Internal Revenue v. NewmanCourt of Appeals for the Second Circuit · 1947
147 more not listed; retrieve them via the Exa API.