Chase Nat'l Bank of New York v. Commissioner
United States Tax Court
Applying the rationale of Harris v. Commissioner, 340 U.S. 106 and Catherine S. Beveridge, 10 T.C. 915, the compromise agreement between petitioner Reinicke and other interested parties by which was settled in 1941 certain litigation appertaining to a trust created by Reinicke in 1928 held not to have effected a taxable gift of property consisting of the corpus of such trust upon the approval March 7, 1941, of such compromise by decree of the Newyork Supreme Court.
1Opinion of the Court
The Chase National Bank of the City of New York, Trustee and Transferee of Bruno Reinicke v. Commissioner. Bruno Reinicke, formerly Bruno Reinicke, Jr. v. Commissioner.
Chase Nat'l Bank of New York v. Commissioner
Docket Nos. 31127, 31456.
United States Tax Court
1953 Tax Ct. Memo LEXIS 275; 12 T.C.M. (CCH) 455; T.C.M. (RIA) 53148;
April 28, 1953
Applying the rationale of Harris v. Commissioner, 340 U.S. 106 and Catherine S. Beveridge, 10 T.C. 915, the compromise agreement between petitioner Reinicke and other interested parties by which was settled in 1941 certain litigation appertaining to a…
2Cases cited9 opinions
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Harris v. CommissionerSupreme Court of the United States · 1950
- Jones v. CommissionerUnited States Tax Court · 1943
- Converse v. CommissionerUnited States Tax Court · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Redstone v. Comm'r (In re Estate of Redstone)United States Tax Court · 2015