Legal Opinion
Helvering v. Safe Deposit & Trust Co.
Court of Appeals for the Fourth Circuit
Decided June 10, 1941No. 4750PublishedCited by 10 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals with respect to estate tax alleged to be due by the estate of the late Zachary Smith Reynolds. The decision of the Board is reported in 42 B.T.A. 145. Many contentions pressed before the Board have been abandoned in the petition here. Only two questions are before us: (1) whether decedent had such an interest in the property embraced in trusts created by his father and mother as to bring that property within the provisions of sec. 302(a) of the Revenue Act of 1926,…
2Cases cited33 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Morgan v. CommissionerSupreme 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
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
28 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- United States v. The Merchants National Bank of Mobile, as Under the Will of Nettie F. Turner, DeceasedCourt of Appeals for the Fifth Circuit · 1958
- District of Columbia v. Edith Bolling WilsonCourt of Appeals for the D.C. Circuit · 1954
- Barron Coop. Creamery v. WickardCourt of Appeals for the Seventh Circuit · 1944
- Henderson v. RoganCourt of Appeals for the Ninth Circuit · 1947
5 more not listed; retrieve them via the Exa API.