Legal Opinion
Whitney v. State Tax Comm'n of NY
Supreme Court of the United States
Decided March 25, 1940No. 541PublishedCited by 67 opinions
1Opinion of the CourtJustice Frankfurter
Cornelius Vanderbilt died in 1899. By his will he established a trust to issue a designated annual income to his wife. ' Upon her death, Mrs. Vanderbilt was also given the power to dispose of this fund among four of their children, in such proportions as she might choose. In default of her exercise of this discretionary power, the fund was to go to the children equally. Mrs. Vanderbilt died in 1934, and by her will availed herself of the power. The taxing authorities of New York included the value of this trust fund in her gross estate, and on this basis computed Mrs. Vanderbilt’s estate tax.…
2Cases cited14 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Tyler v. United StatesSupreme Court of the United States · 1930
- Heiner v. DonnanSupreme Court of the United States · 1932
- Porter v. CommissionerSupreme Court of the United States · 1933
- Schlesinger v. WisconsinSupreme Court of the United States · 1926
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3Cited by67 opinions
- Burton v. Wilmington Parking AuthoritySupreme Court of the United States · 1961
- Fernandez v. WienerSupreme Court of the United States · 1946
- Dorothy Frazier v. The Board of Trustees of Northwest Mississippi Regional Medical CenterCourt of Appeals for the Fifth Circuit · 1985
- Graves v. SchmidlappSupreme Court of the United States · 1942
- Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943
62 more not listed; retrieve them via the Exa API.