Legal Opinion
Mairs v. Reynolds
Court of Appeals for the Eighth Circuit
Decided June 17, 1941No. 11894PublishedCited by 6 opinions
1Opinion of the Court
VAN VALKENBURGH, Circuit Judge.
September 17, 1927, appellant, a resident of St. Paul, Minnesota, conveyed certain property to himself and his wife in trust for the benefit of his minor children. The trust agreement provided that: “After the payment of all expenses incident to the management of said trust, said trustees shall use the net income therefrom for the education and maintenance of the four children of°said party of the first part, George Goodell Mairs, Robert Whitaker Mairs, Thomas Gardner Mairs, and Mary Anne Mairs”.
If the income proved to be insufficient for the purposes of the…
2Cases cited12 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Keifer & Keifer v. Reconstruction Finance Corp.Supreme Court of the United States · 1939
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. EubankSupreme Court of the United States · 1941
- Burnet v. WellsSupreme Court of the United States · 1933
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3Cited by6 opinions
- Losh v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1944
- United States v. PierceCourt of Appeals for the Eighth Circuit · 1943
- Helfrich's Estate v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1944
- Estate of D. E. Hamiel, Deceased, the Ohio National Bank of Columbus v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Morrill v. United StatesDistrict Court, D. Maine · 1964
1 more not listed; retrieve them via the Exa API.