Legal Opinion
Mellon v. Driscoll
Court of Appeals for the Third Circuit
Decided February 3, 1941No. 7438PublishedCited by 19 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This case is another 1 illustration of the dual and therefore confusing procedure still permissible in contests between the taxpayer and his government. It happens (used advisedly) to come to us from the United States District Court. In 1917 the father of the present appellants executed two deeds of trust for the benefit of his two minor children, a son Thomas, and a daughter Lucille. Each of these instruments gave them the income from 150 $1,000 par value bonds for life with power of appointment by will. The trusts contained two clauses relevant to the present…
2Cases cited28 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Porter v. CommissionerSupreme Court of the United States · 1933
23 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Welch v. TerhuneCourt of Appeals for the First Circuit · 1942
- Hays' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Estate of Skifter v. CommissionerUnited States Tax Court · 1971
14 more not listed; retrieve them via the Exa API.