Legal Opinion
Pelzer v. United States
United States Court of Claims
Decided March 4, 1940No. 43923PublishedCited by 5 opinions
1Opinion of the Court
WILLIAMS, Judge.
Plaintiff seeks to recover gift taxes alleged to have been overpaid for the years 1932, 1933, 1934, and 1935. The facts have been stipulated by the parties and are not in controversy.
The plaintiff executed a trust instrument on July 14, 1932, which is herein referred to as the “children’s trust.” The instrument recited that it was created for the benefit of the trustor’s living grandchildren (eight in number, being specifically named) and other grandchildren that might thereafter be born during the life of the trust. The instrument further provided that for a period of 10…
2Cases cited11 opinions
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Commissioner of Internal Revenue v. WellsCourt of Appeals for the Seventh Circuit · 1937
- Commissioner of Internal Revenue v. KrebsCourt of Appeals for the Third Circuit · 1937
- Welch v. DavidsonCourt of Appeals for the First Circuit · 1939
- McBrier v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. PelzerSupreme Court of the United States · 1941
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Stockstrom v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1951
- Early v. ReidCourt of Appeals for the Fourth Circuit · 1940
- Stockstrom v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1951