Settlor

Definition and stakes

Portrait of Felix Frankfurter Felix Frankfurter,  Helvering v. Hallock — Opinion of the Court

“ Mrs. Uber outlived her husband, who died in 1934. The Circuit Court of Appeals deemed Becker v. St. Louis Trust Co., supra, controlling against the inclusion of the trust corpus in the gross estate.
Finally, in No. 399 (Bryant v. Helvering) , the testator provided for the payment of trust income to his wife during her life and upon her death to the settlor himself if he should survive her.
”
Source: Wikisource

Portrait of Harold Hitz Burton Harold Hitz Burton,  Spiegel's Estate v. Commissioner of Internal Revenue…

“ This Court's affirmance of those judgments was, therefore, a confirmation of its original holding that, before the 1931 and 1932 Amendments, this statute did not render trust property subject to the federal estate tax merely because the settlor in transferring the property to his trustees had reserved for himself a right to the income of that property during his life and had provided for the distribution of the corpus of the trust at his death in the manner stated in those cases. ”
Source: Wikisource

Charles William Eliot and William Allan Neilson,  The Harvard Classics Vol. 51 (1914)

“ How shall we reveal to this immigrant what this great varied American life means and thus assimilate him into the body politic? Seeking an answer to this problem, the settlement houses have found one of their most effective means in the drama. The southern or southeastern European, filled with emotion, loves to act. In the settlement house, through carefully selected plays, he learns our language and gains the ideals of the land in which he is to live. ”
Source: Wikisource

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