Legal Opinion
Grinnell v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 30, 1934No. 120PublishedCited by 7 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question involved upon this appeal is whether a trust fund created by the will of John O. Stone, who died in 1876, a resident of New York, over which his daughter Annie Stone, who died September 24, 1927, had a power of appointment by will, should be included in her gross estate for the purpose of determining the federal estate tax.
The devolution of the property in question is governed by article fifth of the will of John O. Stone. Under that article the testator bequeathed his residuary estate to his executors in trust to divide the same into as many…
2Cases cited8 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Jackson ex dem. Eames v. PhippsNew York Supreme Court · 1815
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Rothensies v. Fidelity-Philadelphia Trust Co.Court of Appeals for the Third Circuit · 1940
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- Lewis v. RothensiesCourt of Appeals for the Third Circuit · 1943
- E. Wesley Hammond, Charles E. Shain, Deane C. Avery, Evan Hill and Walter Baker, Trustees of the Day Trust v. United StatesCourt of Appeals for the Second Circuit · 1985
- Commissioner v. Rogers' EstateCourt of Appeals for the Second Circuit · 1943
2 more not listed; retrieve them via the Exa API.