Legal Opinion
MacKay v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 7, 1938No. 115PublishedCited by 13 opinions
1Opinion of the Court
MANTON, Circuit Judge.
This is a petition for review pursuant to sections 1001-1003 of the Revenue Act of 1926, c. 27, 44 Stat. 9, as amended by-section 603 of the Revenue Act of 1928, 45 Stat. 873, section 1101 of the Revenue Act of 1932, c. 209, 47 Stat. 169, and section 519 of the Revenue Act of 1934, c. 277, 48 Stat. 680, 26 U.S.C.A. § 641, 642, 644, 645.
On May 14, 1919, the decedent, who died September 4, 1928, created eight trusts, six of which are here involved. All the trusts, except for the designation of the initial life beneficiary, were identical in terms. The life beneficiaries…
2Cases cited16 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Blodgett v. HoldenSupreme Court of the United States · 1927
- May v. HeinerSupreme Court of the United States · 1930
- Untermyer v. AndersonSupreme Court of the United States · 1928
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Keasbey & Mattison Co. v. RothensiesCourt of Appeals for the Third Circuit · 1943
- F. H. McGraw & Co. v. Milcor Steel Co.Court of Appeals for the Second Circuit · 1945
- Chickering v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Mellon v. DriscollCourt of Appeals for the Third Circuit · 1941
- Commissioner of Internal Revenue v. FlandersCourt of Appeals for the Second Circuit · 1940
8 more not listed; retrieve them via the Exa API.