Legal Opinion
Herzog v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 6, 1941No. 54PublishedCited by 41 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
On June 28, 1926, the petitioner, Edward Rayne McComb Plerzog, and Pauline Stevenson Herzog were married in the City of- New York. Thereafter three children were born of the marriage, and the spouses have been and are now living together as husband and wife.
On August 23, 1935, Herzog, by instrument in writing executed,in the City'of New York, transferred certain securities of the value of $214,137.38 to the Bank of New York and Douglas S. Gibbs in trust. The trust instrument provided that the trustee should hold, invest and reinvest the securities and any…
2Cases cited19 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Tyler v. United StatesSupreme Court of the United States · 1930
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
14 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. Beck's EstateCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. MarshallCourt of Appeals for the Second Circuit · 1942
- Marine Midland Bank v. Portnoy (In Re Portnoy)United States Bankruptcy Court, S.D. New York · 1996
- Estate of Paxton v. CommissionerUnited States Tax Court · 1986
36 more not listed; retrieve them via the Exa API.