Legal Opinion
Commissioner of Internal Revenue v. Warner
Court of Appeals for the Ninth Circuit
Decided May 2, 1942No. 9909PublishedCited by 10 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
On May 26, 1932, four indentures (hereafter called indentures A, B, C and D), creating four trusts (hereafter called trusts A, B, C and D), were executed by three brothers (Jack L. Warner, Harry M. Warner and Albert Warner), their attorney (Stanleigh P. Friedman) and Central Hanover Bank & Trust Company (hereafter called Hanover). By indenture A, insurance policies on Jack’s life were transferred by him to the trustees of trust A (Harry, Albert, Friedman and Hanover). These policies constituted the corpus of trust A. By indentures B, C and D, $6,000,000 of United States…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
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3Cited by10 opinions
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Hemphill Schools, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1943
- Newberry v. CommissionerUnited States Tax Court · 1951
- Newberry's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Newberry's Estate John J. Newberry Trust No. 1 v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Third Circuit · 1953
- Darr v. KervickSupreme Court of New Jersey · 1960
5 more not listed; retrieve them via the Exa API.