Legal Opinion
Grant v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 3, 1949No. 12604PublishedCited by 10 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
John W. Grant, husband of petitioner, died on the 8th of March, 1938. By the terms of his will, a residuary trust was set up for the benefit of his wife during her life; and, after her death, for the benefit of the testator’s children and grandchildren. All of said trust estate was subject to the following provision: “At the end of each year my trustees shall pay to my wife all or any part of the net income of said trust estate that my wife may elect and any portion of said net income not drawn by my wife shall be added to the corpus of said trust estate.” His wife never…
2Cases cited13 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Helvering v. EubankSupreme Court of the United States · 1941
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Flato v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Marcus v. CommissionerUnited States Tax Court · 1954
- Mrs. Matilda Schutt Smith v. United StatesCourt of Appeals for the Fifth Circuit · 1959
5 more not listed; retrieve them via the Exa API.