Legal Opinion
Allen v. Trust Co.
Court of Appeals for the Fifth Circuit
Decided May 3, 1945No. 11160PublishedCited by 7 opinions
1Opinion of the Court
WALLER, Circuit Judge.
When the settlor, Jack J. Spalding, in 1937, at the age of eighty-one and within two years of his death, relinquished the power to amend, change, enlarge, or limit the terms of two trust agreements, made in 1925, irrevocably conveying securities in one instrument to a trustee for his daughter and in the other for one of his sons, was such relinquishment made “in contemplation of death” under Sec. 302, subsections (d) (1) and (d) (3), Revenue Act of 1926, as amended by Sec. 401, Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 229, now Sec. 811(d) of Title 26 U.S.C.A.…
2Cases cited11 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- United States v. IshamSupreme Court of the United States · 1873
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Sun Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Colorado National Bank v. NicholasDistrict Court, D. Colorado · 1954
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
2 more not listed; retrieve them via the Exa API.