Legal Opinion
Helvering v. Robinette
Court of Appeals for the Third Circuit
Decided July 30, 1942No. 7894, 7895PublishedCited by 13 opinions
1Opinion of the Court
*833CLARK, Circuit Judge.
In 1936 the younger respondent was contemplating marriage. To make sure that the family fortune would follow the line of descent the three trusts in the case at bar were established by her and her mother, the older respondent. By the terms of two of these instruments properties were irrevocably transferred to trustees by the daughter. Her trustees were to pay the entire income from the trusts to the grantor during her life, and on her death to her mother and her stepfather, share and share alike, and on the death of either to the survivor. Upon termination of the life…
2Cases cited11 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Commissioner of Internal Revenue v. MarshallCourt of Appeals for the Second Circuit · 1942
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Robinette v. HelveringSupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. Beck's EstateCourt of Appeals for the Second Circuit · 1942
- Harrison v. CommissionerUnited States Tax Court · 1952
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
8 more not listed; retrieve them via the Exa API.