Legal Opinion
Continental-Illinois Nat. Bank & Trust Co. of Chicago v. United States
Court of Appeals for the Seventh Circuit
Decided October 16, 1933No. 4888PublishedCited by 12 opinions
1Opinion of the Court
WILKERSON, District Judge.
This appeal involves income taxes on two trust estates created under trust deeds which are the same in all essential respects.
The deeds were executed on June 28,1919, «nd each of them transferred to the appellant bank as trustee one hundred seventy-five shares of the stock of the Ford Motor Company. The deeds were in the usual form and amounted in effect to a gift of the stock for the use of the named beneficiaries.
On June 19, 1919, there had been terminated by the Supreme Court of Michigan a suit to compel a distribution of the accumulated cash surplus of the Ford…
2Cases cited11 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- United States v. Factors & Finance Co.Supreme Court of the United States · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Dascomb v. McCuenCourt of Appeals for the Second Circuit · 1934
- Lee Wilson & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
- Tankoy v. State, Texas Court of Appeals, 1st District (Houston)1987
- Biermann v. SheaDistrict Court, S.D. New York · 1939
- Karpowycz v. United StatesDistrict Court, N.D. Illinois · 1984
7 more not listed; retrieve them via the Exa API.