Legal Opinion
Allen v. Trust Co. of Ga.
Supreme Court of the United States
Decided January 28, 1946No. 289PublishedCited by 196 opinions
1Opinion of the CourtJustice Douglas
The decedent, Jack J. Spalding, died December 8, 1938, at the age of 82. In 1925 he established two spendthrift trusts — one for his daughter Suzanne and one for his son Jack — and transferred to each trust securities of the value of $50,000. In 1934 he added securities to each trust. He paid gift taxes on these transfers. When he died, the Commissioner included the corpus of each trust in his estate and collected the estate tax on it. The executors brought this suit for a refund. The District Court found that the trusts were established under the following circumstances.
Suzanne and her…
2Cases cited13 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- First Trust & Deposit Co. v. ShaughnessyCourt of Appeals for the Second Circuit · 1943
- McCaughn v. Real Estate Land Title & Trust Co.Supreme Court of the United States · 1936
8 more not listed; retrieve them via the Exa API.
3Cited by196 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. DickinsonSupreme Court of the United States · 1947
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Comstock v. Group of Institutional InvestorsSupreme Court of the United States · 1948
191 more not listed; retrieve them via the Exa API.