Legal Opinion
Commissioner of Internal Revenue v. Waterbury
Court of Appeals for the Second Circuit
Decided June 6, 1938No. 294-297PublishedCited by 7 opinions
1Opinion of the Court
MANTON, Circuit Judge.
In August, 1929, each of the four respondents executed and delivered to a trustee one or more deeds of trust by which they conveyed to the trustee certain shares of stock of the Waterbury Chemical Co., to be held by the trustee under nine deeds of trust. The date of each deed, and the shares conveyed, are found below. 1
Each trust instrument is substantially identical except as to the beneficiaries. In substance they provide for the current distribution of the entire income to the named beneficiaries and for the disposition of all principal upon termination of the life…
2Cases cited8 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Matter of Final Accounting of GerryNew York Court of Appeals · 1886
- In Re the Accounting of the Rochester Trust & Safe Deposit Co.New York Court of Appeals · 1933
- Rollins v. HelveringCourt of Appeals for the Eighth Circuit · 1937
- Sawtell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1936
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Commissioner of Internal Revenue, in No. 13,785 v. Robert Makransky, of the Estate of Harry Makransky, and Helen Makransky. Commissioner of Internal Revenue, in Nos. 13,786, 13,787 v. Emanuel Moss and Sylvia Moss. Commissioner of Internal Revenue, in Nos. 13,788, 13,789 v. Hilda B. Schneider. Trust Under Deed of Joseph Binenstock (Deceased), Girard Trust Corn Exchange Bank, Theodora B. Jacobs, Sylvia B. Moss, Hilda B. Schneider (Formerly Hilda B. Raines), Helen B. Makransky, John Tait and Albert Barnes Zink, Trustees, in Nos. 13,790, 13,791 v. Commissioner of Internal Revenue, Commissioner of Internal Revenue, in Nos. 13,792, 13,793 v. Allen C. Jacobs and Theodora B. JacobsCourt of Appeals for the Third Circuit · 1963
- Commissioner of Internal Revenue v. BettsCourt of Appeals for the Seventh Circuit · 1941
- Doty v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1945
- Clifford v. HelveringCourt of Appeals for the Eighth Circuit · 1939
2 more not listed; retrieve them via the Exa API.