Legal Opinion
Commissioner of Internal Revenue v. Chase Nat. Bank
Court of Appeals for the Second Circuit
Decided March 2, 1936No. 238PublishedCited by 40 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The respondent is the ancillary administrator of the estate of Vivien Helen De La Poer Beresford, a resident of England, who died intestate on February 3, 1931, leaving three surviving children.
On December 14; 1920, the decedent created an irrevocable trust, of which the respondent is the successor trustee, covering her entire interest in the estate of her grandfather. The trust deed provided that after a loan made to her husband by her father had been paid, the decedent should receive the income during her life and thereafter the corpus, together with any undistributed…
2Cases cited9 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Helvering v. HelmholzSupreme Court of the United States · 1935
- White v. PoorSupreme Court of the United States · 1935
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Chickering v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Welch v. TerhuneCourt of Appeals for the First Circuit · 1942
- Adriance v. HigginsCourt of Appeals for the Second Circuit · 1940
35 more not listed; retrieve them via the Exa API.