Legal Opinion
Commissioner of Internal Revenue v. Kellogg
Court of Appeals for the Third Circuit
Decided March 20, 1941No. 7479PublishedCited by 21 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
The respondent is the executrix of the -estate of Frederic R. Kellogg who upon December 29, 1919, as grantor, executed an irrevocable trust agreement, with himself and his wife, Cornelia V. W. Kellogg, as grantees. The corpus of the trust, at the time it was created, consisted of shares of stock and the trust agreement provided that other securities might he assigned from time to time to the corpus of the trust by the grantor. On March 2, 1926, certain additional shares of stock were so transferred but all property placed in the trust was transferred to it by the grantor…
2Cases cited12 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Commissioner of Internal Revenue v. Hall's EstateCourt of Appeals for the Second Circuit · 1946
- Commissioner of Internal Revenue v. Bank of CaliforniaCourt of Appeals for the Ninth Circuit · 1946
- Lloyd's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
- United States v. BrownCourt of Appeals for the Ninth Circuit · 1943
16 more not listed; retrieve them via the Exa API.