Legal Opinion
Commissioner of Internal Revenue v. Solomon
Court of Appeals for the Third Circuit
Decided November 28, 1941No. 7762PublishedCited by 5 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The facts of this case, so far as relevant to the legal problem presented, can be very briefly stated. In 1928 Max Solomon and his wife, Amelia Solomon, set up a trust. Each contributed one-half of the corpus. By its terms the trust provided that the settlors could not recapture the corpus of the trust but there was reserved to them jointly, or the survivor, the power to modify terms and to substitute beneficiaries at will. The only limitation, therefore, denied the settlors the power to revest the trust property in themselves. Subsequently, Max Solomon died. His…
2Cases cited6 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Porter v. CommissionerSupreme Court of the United States · 1933
- McCord's EstateSupreme Court of Pennsylvania · 1923
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
- Commissioner of Internal Revenue v. WalstonCourt of Appeals for the Fourth Circuit · 1948
- Goldstein v. CommissionerUnited States Tax Court · 1962
- Cerf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
- Goldstein v. CommissionerUnited States Tax Court · 1962