Legal Opinion
In Re Inman's Estate. Shiland v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 6, 1953No. 175, Docket 22551PublishedCited by 10 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The decedent, Charles S. Inman, who died on August 2, 1946, created a trust on December 27, 1940, for a term of ten years; the trust fund was to be divided into three equal parts for the benefit of his three nephews who were made the trustees. The provisions of the deed of, trust in so' far as here relevant read as follows:
“To hold, invest and reinvest one of said parts and pay over the net income of. said part .to [the nephew] individu- ; ally. Upon the death of [the nephew], or on December 27th, 1950, the trust as to that part held for the benefit, of ■ [the…
2Cases cited8 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Thorp v. CommissionerUnited States Tax Court · 1946
- Thorp's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1947
- Commissioner of Internal Revenue v. Newbold's EstateCourt of Appeals for the Second Circuit · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- People Ex Rel. Mosk v. LynamCalifornia Court of Appeal · 1967
- Mildred E. Walter, Executors De Bonis Non of the Estate of Gertrude C. Walter, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Estate of Gilchrist v. CommissionerUnited States Tax Court · 1977
- Noel v. CommissionerUnited States Tax Court · 1962
5 more not listed; retrieve them via the Exa API.