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Marx v. Comm'r

19 Cited authorities

  1. Blair v. Commissioner

    300 U.S. 5 (1937)   Cited 467 times   1 Legal Analyses
    Holding that in absence of a valid restraint on alienation, the interest of a trust beneficiary to income for life was present property which could be assigned to others

  2. Freuler v. Helvering

    291 U.S. 35 (1934)   Cited 263 times
    In Freuler v. Helvering, 291 U.S. 35 (1934), this Court, declining to find collusion between the parties on the record as presented there, held that a prior in personam judgment in the state court to which the United States was not made a party, "[o]bviously... had not the effect of res judicata, and could not furnish the basis for invocation of the full faith and credit clause.

  3. U.S. Trust Co. v. Commissioner

    296 U.S. 481 (1936)   Cited 47 times
    In United States Trust Co. v. Commissioner, 296 U.S. 481, the grantor and the beneficiaries converted a single trust into several trusts, one for each of the beneficiaries, by exercising a power to amend which the grantor had expressly reserved to them.

  4. Matter of Colegrove

    221 N.Y. 455 (N.Y. 1917)   Cited 52 times

    Argued October 5, 1917 Decided November 13, 1917 Henry Donnelly for Frank H. Colegrove et al., appellants and respondents. George H. Ansley for Edwin F. Hoy, as executor and trustee, et al., respondents and appellants. CRANE, J. The principal trust provisions of this will can be upheld, discarding such as are illegal. The rule is quite well settled that an ulterior limitation, though invalid, will not be allowed to invalidate the primary dispositions of the will, but will be cut off in the case of

  5. Morris v. Morris

    5 N.E.2d 56 (N.Y. 1936)   Cited 23 times

    Submitted October 16, 1936 Decided November 24, 1936 Appeal from the Supreme Court, Appellate Division, Second Department. Lloyd F. Thanhouser for appellant. James A. Bancroft for respondents. Robert H. Jackson, Assistant Attorney-General ( Sewell Key and Helen R. Carloss of counsel), for Commissioner of Internal Revenue of the United States, amicus curiae. CRANE, Ch. J. The Personal Property Law (Cons. Laws, ch. 41), article 2, section 16, reads: "An accumulation of the income of personal property

  6. Rollestone v. National Bank of Commerce

    252 S.W. 394 (Mo. 1923)   Cited 30 times

    June 3, 1923. 1. TRUST: Execution: Completely Declared: Owner of Stock as Trustee. Where the owner of corporate stock selects himself as trustee for another, a mere declaration to that effect and of the uses upon which as trustee he holds the stock is all that is necessary to effect a complete trust. 2. ____: Owner of Stock as Trustee: Complete Execution. Deceased was the owner of 595,000 shares of mining stock of the par value of one dollar each. Plaintiff was treasurer of the company, but did not

  7. Vanderpoel v. Loew

    112 N.Y. 167 (N.Y. 1889)   Cited 85 times
    In Vanderpoel v. Loew (supra) the court said: "The case is one in which the whole income of each share, from the death of the parent to the time of payment, is bequeathed to the remaindermen, a circumstance to which we have invariably given great weight as denoting an intention to vest the remainder from the time at which the income begins to issue."

  8. Matter of Israelite

    155 Misc. 259 (N.Y. Surr. Ct. 1935)   Cited 6 times

    April 25, 1935. Davies, Auerbach Cornell [ Sydney G. Soons and Harrison F. Durand of counsel], for the petitioner. Joseph F. Condon, special guardian. HENDERSON, S. Upon this combined proceeding to settle the accounts of the corporate executor and trustee, it seeks a determination as to the interest, if any, of the estate of the testator's mother, now deceased, in the proceeds of the testator's war risk insurance received by it as executor. The construction proposed by the surviving executor and

  9. Sewell v. United States, (1937)

    19 F. Supp. 657 (Fed. Cl. 1937)   Cited 3 times
    In Sewell v. United States, Ct.Cl., 19 F. Supp. 657, it was held that it did not apply where the beneficiary was entitled to only part of the net income and the balance was retained in the estate for the benefit of the remainderman.

  10. Matter of Van Hoesen

    151 Misc. 617 (N.Y. Surr. Ct. 1934)   Cited 3 times

    May 15, 1934. MacFarlane, Harris Goldman [ Thomas A. Kelly of counsel], for petitioner. FEELY, S. Among the problems brought up by the depression is that of a legatee in an unconditional legacy, who is in great distress near the end of the period for which the possession has been postponed — as to where the legacy, giving presently to the legatee personally a sum of money, directs it to be held for the legatee until the latter reaches majority, or the age of twenty-five, but without any remainder