Legal Opinion

Pierce v. United States

District Court, D. Minnesota

Decided March 11, 1942No. Civil Action No. 504PublishedCited by 2 opinions

1Opinion of the Court

NORDBYE, District Judge.

On all the files and records herein and the evidence adduced at said hearing, the Court makes the following:

Findings of Fact.

I. Plaintiff is a citizen of the State of Minnesota and resides in this district and division.

II. Plaintiff, by deed of trust executed on March 7, 1935, assigned, transferred and delivered to Earle V. Pierce, as trustee, 6,000 shares of voting trust certificates for shares of Cream of Wheat Corporation, in trust to collect the income thereon, invest and reinvest the trust estate in property or securities approved by the grantor, with power to…

2Cases cited9 opinions

  1. Helvering v. HorstSupreme Court of the United States · 1940
  2. Commissioner of Internal Revenue v. BranchCourt of Appeals for the First Circuit · 1940
  3. Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
  4. Commissioner of Internal Revenue v. ChamberlainCourt of Appeals for the Second Circuit · 1941
  5. Helvering v. AchelisCourt of Appeals for the Second Circuit · 1940

4 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Danz v. CommissionerUnited States Tax Court · 1952
  2. Danz v. CommissionerUnited States Tax Court · 1952

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