Legal Opinion
Estate of Eckhardt v. Commissioner
United States Tax Court
Decided August 31, 1945No. Docket Nos. 3511, 3512PublishedCited by 14 opinions
1Opinion of the Court
OPINION.
HaRiiox, Judge-.
Issue 1. — The first issue presents a question of fact; namely, whether the trusts executed by John and Kate Eckhardt on July 2 and July 8, 1935, respectively, were created independently of each other, as petitioners contend, or whether they were reciprocal and made in consideration of each other, as respondent contends. The respondent has determined that the trusts were cross-trusts, created and executed under a common plan between husband and wife, and that, in effect, the grantors exchanged their undivided one-half interests in the property so that each was the real…
2Cases cited7 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
- Frances Biddle Trust v. CommissionerUnited States Tax Court · 1944
- Fahnestock v. CommissionerUnited States Tax Court · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re Lueders'estateCourt of Appeals for the Third Circuit · 1947
- Hall v. CommissionerUnited States Tax Court · 1946
- Sinclaire v. CommissionerUnited States Tax Court · 1949
- Newberry's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Newberry's Estate John J. Newberry Trust No. 1 v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Third Circuit · 1953
- Resch v. CommissionerUnited States Tax Court · 1953
9 more not listed; retrieve them via the Exa API.