Legal Opinion
Cushman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 14, 1946No. 47PublishedCited by 18 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioner is a resident of New York who in 1935 created an irrevocable trust which is to be construed according to the laws of that state. It was for the benefit of the children of himself and his *512wife, theretofore or thereafter born, and its term was for the duration of the lives of two named minor children, Elizabeth Ann Cushman and Lewis Arthur Cushman, Third, and that of the survivor of them. The petitioner and his wife were named as co-trustees with the Guaranty Trust Company of New York as successor trustee after the death of the surviving original trustee. The…
2Cases cited24 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. StuartSupreme Court of the United States · 1942
- Douglas v. WillcutsSupreme Court of the United States · 1935
19 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
- Hays' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Estate of Jack F. Chrysler, Edith B. Carr, John W. Drye, Jr. And Manufacturers Hanover Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- United States v. MorssCourt of Appeals for the First Circuit · 1947
- Steiner v. HAWAIIAN TRUST CO., LTD.Hawaii Supreme Court · 1964
13 more not listed; retrieve them via the Exa API.