Legal Opinion
Fidelity Trust Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 7, 1944No. 8479PublishedCited by 13 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
In December, 1934, Ernest T. Weir and the Fidelity Trust Company, the petitioner, entered into an insurance trust agreement. Weir, the settlor, transferred to .the petitioner, as trustee, eighteen policies of life insurance, the res of the trust. The trust agreement provided, inter alia, .that upon the death of the settlor, the trustee was .to collect all the money due under the policies and pay the income of the .trust estate to the settlor’s wife and their three children for life. If Mrs. Weir or any of the children predeceased the settlor, the children not leaving…
2Cases cited6 opinions
- United States v. PelzerSupreme Court of the United States · 1941
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Fletcher Trust Co. v. CommissionerUnited States Tax Court · 1943
- Costanzo v. CommissionerUnited States Board of Tax Appeals · 1929
- McBrier v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estelle Want, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Tilton v. CommissionerUnited States Tax Court · 1987
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2015
- Dunaway v. Comm'rUnited States Tax Court · 2005
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2014
8 more not listed; retrieve them via the Exa API.