Legal Opinion
Speer v. Duggan
District Court, S.D. New York
Decided December 5, 1933PublishedCited by 3 opinions
1Opinion of the Court
KNOX, District Judge.
The motions to dismiss the complaints are granted.
The essential facts alleged in the complaints are simple and raise a clear-cut question. The settlor of two trusts conveyed stock of the Magnolia Petroleum Company to trustees in trusts for two beneficiaries, on September 6, 1921. On April 8, 1922, he died. The Treasury Department of the United States, upon the filing of the estate tax return of the settlor, ruled that the conveyance in trust was made in contemplation of death, and that in consequence the securities conveyed to the trustees should be included in the…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- United States v. WellsSupreme Court of the United States · 1931
- Milliken v. United StatesSupreme Court of the United States · 1931
- Taft v. BowersSupreme Court of the United States · 1929
- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Miriam Coward Pierson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Spicer v. United StatesUnited States Court of Claims · 1957
- Abney v. CampbellDistrict Court, N.D. Texas · 1952