1. Home
  2. Browse Decisions
  3. F.2d
  4. 174 F.2d
  5. 174 F.2d 828 (1949)
 

MELLON v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9869-9872.

174 F.2d 828 (1949)

William L. MELLON, Jr., and Mellon National Bank & Trust Co., etc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Matthew T. MELLON and Mellon National Bank & Trust Co., etc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. John F. WALTON, Jr., and Mellon National Bank & Trust Co., etc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. MELLON NATIONAL BANK & TRUST CO., etc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Filed May 11, 1949.

Attorney(s) appearing for the Case

William F. Knox, Pittsburgh, Pa. (Judson A. Crane, Pittsburgh, Pa., on the brief), for petitioners.

Edward J. P. Zimmerman, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack and Helen Goodner, Special Assistants to the Attorney General, on the brief), for respondent.

Before MARIS, GOODRICH, and McLAUGHLIN, Circuit Judges.

PER CURIAM.

The question involved in this group of income tax cases is whether the settlor of each of the trusts in question created one trust, with several and shifting beneficiaries, or whether he created a main trust with subsidiary trusts for individual minor beneficiaries. This question is said by both sides to be one determined by the settlor's intention as that intention is shown by examination of the instrument creating the trust. The Tax Court, after full...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases