Legal Opinion
Harold O. McLain Etc. v. John R. Jarecki, Individually, Etc.
Court of Appeals for the Seventh Circuit
Decided April 17, 1956No. 11527_1PublishedCited by 14 opinions
1Opinion of the Court
FINNEGAN, Circuit Judge.
As crystallized by the district judge and the parties to this appeal, the question here is whether “reciprocal” or *212“crossed” trusts are established by the stipulated facts incorporated in findings of fact reported below as McLain v. Jarecki, D.C.N.D.Ill.1955, 126 F.Supp. 621.
Appealing from a judgment adverse to it, in favor of plaintiff for $56,983.91, the government asks us to distinguish the current case from Newberry’s Estate v. Commissioner, 3 Cir., 1953, 201 F.2d 874, 38 A.L.R.2d 514 and apply Lehman v. Commissioner, 2 Cir., 1940, 109 F.2d 99, which the district…
2Cases cited7 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Lehman v. CommissionerUnited States Board of Tax Appeals · 1939
- Newberry's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Newberry's Estate John J. Newberry Trust No. 1 v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Third Circuit · 1953
- Chicago Title & Trust Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1954
- Estate of Ruxton v. CommissionerUnited States Tax Court · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
- Estate of Carl J. Guenzel, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Estate of Joseph P. Grace, Deceased, Michael P. Grace, Ii, Joseph Peter Grace, Jr., and Charles MacDonald Grace, Executors v. The United StatesUnited States Court of Claims · 1968
- Darr v. KervickSupreme Court of New Jersey · 1960
9 more not listed; retrieve them via the Exa API.