Legal Opinion
Merrill v. Fahs
Supreme Court of the United States
Decided March 5, 1945No. 126PublishedCited by 182 opinions
1Opinion of the CourtJustice Frankfurter
This is a companion case to Commissioner v. Wemyss, ante, p. 303.
On March 7, 1939, taxpayer, the petitioner, made an antenuptial agreement with Kinta Desmare. Taxpayer, a resident of Florida, had been twice married and had three children and two grandchildren. He was a man of large resources, with cash and securities worth more than $5,000,000, and Florida real estate valued at $135,000. Miss Desmare’s assets were negligible. By the arrangement entered into the day before their marriage, taxpayer agreed to set up within ninety days after marriage an irrevocable trust for $300,000, the…
2Cases cited15 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Humes v. United StatesSupreme Court of the United States · 1928
- Taft v. CommissionerSupreme Court of the United States · 1938
- Commissioner of Internal Revenue v. ProutyCourt of Appeals for the First Circuit · 1940
- Ferguson v. DicksonCourt of Appeals for the Third Circuit · 1924
10 more not listed; retrieve them via the Exa API.
3Cited by182 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Harris v. CommissionerSupreme Court of the United States · 1950
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of Sachs v. CommissionerUnited States Tax Court · 1987
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
177 more not listed; retrieve them via the Exa API.