Legal Opinion
Frick v. Driscoll
Court of Appeals for the Third Circuit
Decided May 29, 1942No. 7742PublishedCited by 7 opinions
1Opinion of the Court
GANEY, District Judge.
The taxpayer is the sole beneficiary of a trust hereinafter referred to as the Buildings Trust created by Section 61 of the will of her father, Henry C. Frick, who died December 2, 1919. Under the terms of the trust the entire net income from the trust corpus which consists of two large office buildings in Pittsburgh, Pennsylvania, known as the Frick Building and the Frick Building Annex, was to be paid to the taxpayer during her lifetime and after her death to such persons as she should appoint by will. The Union Trust Company of Pittsburgh was named trustee and has…
2Cases cited11 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Baltzell v. MitchellCourt of Appeals for the First Circuit · 1925
- Mathues's EstateSupreme Court of Pennsylvania · 1936
- McCrory v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1934
- Sinnott's EstateSupreme Court of Pennsylvania · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Alabama-Georgia Syrup Co. v. CommissionerUnited States Tax Court · 1961
- L. B. Whitfield, Jr., and Virginia G. Whitfield v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Estate of Carruth v. CommissionerUnited States Tax Court · 1957
- Cleary v. CommissionerUnited States Tax Court · 1960
- Reilly Township School District v. PardeeSupreme Court of Pennsylvania · 1949
2 more not listed; retrieve them via the Exa API.