Legal Opinion
Means v. United States
United States Court of Claims
Decided April 7, 1930No. H-366PublishedCited by 6 opinions
1Opinion of the Court
WILLIAMS, Judge.
This is a suit to recover a sum of $32,-810.42 paid as a gift tax by plaintiff for the year 1924 under the provisions of sections 319 and 320, Revenue Act of 1924, 43 Stat. 253, 313, 314 (26 USCA §§ 1131 note, 1132' note).
On July 7, 1923, the plaintiff assigned certain securities and property to the Central Union Trust Company of New York and Oliver W. Means, as trustees, under and by virtue of three certain indentures of trust duly executed ’ on that day by the plaintiff with the said trust company and said Oliver W. Means, as trustees, for the benefit re spectively of the…
2Cases cited16 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Blodgett v. HoldenSupreme Court of the United States · 1927
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cuddihy v. CommissionerUnited States Tax Court · 1959
- Smith v. United StatesUnited States Court of Claims · 1956
- Hellawell v. Town of HempsteadDistrict Court, E.D. New York · 1935
- Willing v. Pennsylvania Co. for Insurances on Lives & Granting AnnuitiesDistrict Court, E.D. Pennsylvania · 1937
- Cuddihy v. CommissionerUnited States Tax Court · 1959
1 more not listed; retrieve them via the Exa API.