Legal Opinion
St. Louis Union Trust Co. v. Becker
Court of Appeals for the Eighth Circuit
Decided March 13, 1935No. 10078PublishedCited by 9 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is an appeal from a judgment in favor of the appellee in an action at law brought by the appellants to recover $94,-022.35 paid by them to the appellee under protest as estate taxes.
The facts, as to which there is virtually no dispute, are as follows:
William Evans Guy, on January 3, 1921, executed four separate written declarations of trust, one for each of his four children, who at that time had reached their majority. By each of the trust instruments he conveyed to himself, as trustee, certain securities of the par value of $72,000; the aggregate value of the…
2Cases cited35 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Knowlton v. MooreSupreme Court of the United States · 1900
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
30 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Wiget v. BeckerCourt of Appeals for the Eighth Circuit · 1936
- Updike v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Clifford v. HelveringCourt of Appeals for the Eighth Circuit · 1939
- Bell v. United StatesDistrict Court, D. Minnesota · 1947
4 more not listed; retrieve them via the Exa API.