Legal Opinion
Brown v. Commissioner
Court of Appeals for the Third Circuit
Decided June 23, 1931No. 4580PublishedCited by 7 opinions
1Opinion of the Court
THOMPSON, Circuit Judge.
This ease is brought here upon petition for review of an order of redetermination entered by the Board of Tax Appeals.
Henry W. Brown on December 31, 1924, executed a deed of trust conveying and transferring a large part of his property to the Provident Trust Company and three of his sons as trustees. In the pertinent parts of the deed of trust, it was provided as follows:
“At the decease of the Settlor said Trustees shall pay over the capital or principal of said Trust as follows, to wit: * * *
“IX. The balance of the capital or principal of said Trust shall be…
2Cases cited3 opinions
- Humes v. United StatesSupreme Court of the United States · 1928
- Dulles's EstateSupreme Court of Pennsylvania · 1907
- Appeal of BeckSupreme Court of Pennsylvania · 1887
3Cited by7 opinions
- Ex Parte United StatesCourt of Appeals for the Seventh Circuit · 1939
- Levey v. SmithCourt of Appeals for the Seventh Circuit · 1939
- Norris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1943
- G. A. C. Halff Foundation v. CalvertCourt of Appeals of Texas · 1955
- Beggs v. United StatesUnited States Court of Claims · 1939
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