Legal Opinion
Witherbee v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 30, 1934No. 263PublishedCited by 25 opinions
1Opinion of the Court
CHASE, Circuit Judge.
Lispenard Stewart, of New York City, created three trusts on April 4, 1923. The petitioners are the duly qualified and acting trustees. One was for the benefit of Anita BraganCa; one for the benefit of William R. Stewart; and the other for the benefit of Wm. Rhinelander Stewart, Jr. On March 30, 1923, he created a fourth trust for the benefit of Evelyn W. Miller and named the Pulton Trust Company as trustee. Broad powers of control and management of the property, in each instance consisting of securities, were given to the trustees, who were to pay the income to the…
2Cases cited8 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Porter v. CommissionerSupreme Court of the United States · 1933
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1936
- Welch v. TerhuneCourt of Appeals for the First Circuit · 1942
- Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1942
- Adriance v. HigginsCourt of Appeals for the Second Circuit · 1940
- Mellon v. DriscollCourt of Appeals for the Third Circuit · 1941
20 more not listed; retrieve them via the Exa API.