green
Positive treatment
Quoted verbatim 1×
5.3 score
G Cite
cited 4× by 1 distinct case ·
“ ‘[settlor’ means person who creates the trust”
Treatment trajectory · 1940 → 2026 · click a year to view as-of
1940
1983
2026
Top citers, strongest first. 11 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Texas Commerce Bank-San Angelo, N.A. v. Shurley (In Re Shurley)
settlor' means person who creates the trust
discussed
Cited "see"
In Re Lennon
The Court held that "[a] trust is established by the person who provides the consideration for the trust even though in form it is created by someone else." Forsyth, supra, 629 A. 2d at 384 (quoting Matter of Brooks, 844 F. 2d 258, 263 (5th Cir.1988)); see Lehman v. Commissioner of Internal Revenue, 109 F. 2d 99 (2nd Cir.1940), cert. denied 310 U.S. 637 , 60 S.Ct. 1080 , 84 L.Ed. 1406 (1940); In re Estate of Hickey, 263 Ill.
cited
Cited "see"
Aljian v. Commissioner
See Weir v. Commissioner , 109 F.2d 996 (3d Cir. 1940) , cert. denied 310 U.S. 637 (1940) .
discussed
Cited "see"
Everpure, Inc. v. Cuno, Inc., Defendant/cross-Appellant
(2×)
See Payne v. Dickinson, 109 F.2d 52, 54 , 44 USPQ 181, 183 (3d Cir.), cert. denied, 310 U.S. 637 , 60 S.Ct. 1080 , 84 L.Ed. 1406 (1940) (not practicable for owner to replace worn needle securely inserted in hub; possible at factory but “well nigh impossible” with facilities at owner’s command); Electric Auto-Lite Co. v. P. & D.
cited
Cited "see"
Demler v. Commissioner
See Weir v. Commissioner, 109 F. 2d 996 , 997 (C.A. 3, 1940), modifying 39 B.T.A. 400 (1939) , certiorari denied 310 U.S. 637 . *184 The key element is the state of mind of the petitioner.
discussed
Cited "see"
Resch v. Commissioner
(2×)
See Lehman v. Commission , 109 F. 2d 99 , certiorari *217 denied 310 U.S. 637 .
cited
Cited "see"
Bentley v. Commissioner
See Shoolman v. Commissioner, 108 Fed. (2d) 987 (C.A. 1, 1940), cert. den. 310 U.S. 637 (1940) ; Commissioner v. McCarthy, 129 Fed. (2d) 84 (C.A. 7, 1942).
discussed
Cited "see, e.g."
Ruocco v. Bateman, Eichler, Hill, Richards, Inc.
See, e.g., Lehman v. Commissioner of Internal Revenue, 109 F.2d 99, 100 (2d Cir.), cert. denied, 310 U.S. 637 , 60 S.Ct. 1080 , 84 L.Ed. 1406 (1940) (defining settlor as one who furnishes the consideration for a trust). 6.
discussed
Cited "see, e.g."
Ruocco v. Bateman
See, e.g., Lehman v. Commissioner of Internal Revenue, 109 F.2d 99, 100 (2d Cir.), cert. denied, 310 U.S. 637 , 60 S.Ct. 1080 , 84 L.Ed. 1406 (1940) (defining settlor as one who furnishes the consideration for a trust). 6.
discussed
Cited "see, e.g."
Robinson v. Commissioner
(2×)
See also Lehman v. Commissioner, 109 F.2d 99 (2d Cir. 1940), affg. 39 B.T.A. 17 (1939), cert. denied 310 U.S. 637 (1940).
discussed
Cited "see, e.g."
Gregory v. Commissioner
(2×)
See also *1019 Allan S. Lehman et al., Executors , 39 B.T.A. 17 , affd. 109 F. 2d 99 (C.A. 2), certiorari denied 310 U.S. 637 .
Retrieving the full opinion text from the archive…
Dickinson
v.
Payne
v.
Payne
No. 919.
Supreme Court of the United States.
May 20, 1940.
Mr. Hans v. Brie-sen for petitioners., Mr. Hugh C. Smith for respondent.
Published
Citer courts: W.D. Texas (1)
Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit denied.