Legal Opinion
Helvering v. Safe Deposit & Trust Co. of Baltimore
Supreme Court of the United States
Decided April 13, 1942No. 600PublishedCited by 141 opinions
1Opinion of the CourtJustice Black
Because of the importance in the administration of the Federal Estate Tax of the questions involved, we granted certiorari to review the judgment of the Circuit Court of Appeals, 121 F. 2d 307, affirming a decision of the Board of Tax Appeals, 42 B. T. A. 145.
Zachary Smith Reynolds, age 20, died on July 6, 1932. At the time, he was beneficiary of three trusts: one created by his father’s will in 1918, one by deed executed by his mother in 1923, and one created by his mother’s, will in 1924. From his father’s trust, the decedent was to receive only a portion of the income prior to his…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States v. LudeySupreme Court of the United States · 1927
- Burnet v. GuggenheimSupreme Court of the United States · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by141 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Young v. Higbee Co.Supreme Court of the United States · 1945
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
136 more not listed; retrieve them via the Exa API.