Legal Opinion
Commissioner of Internal Revenue v. Hopkinson
Court of Appeals for the Second Circuit
Decided March 6, 1942No. 37PublishedCited by 79 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The Commissioner determined deficiencies in the income taxes of the respondent for each of the calendar years 1934 and 1935 by treating as ordinary income certain payments made to her as the beneficiary of a trust which she had reported as capital gains. The Board upheld the taxpayer and the Commissioner filed a petition to review its decision. The issues in this respect are the same for both years. There is -an additional issue for 1935. In that year the trustee paid $7500.00, out of the income of the trust which would otherwise have been distributable to the respondent,…
2Cases cited13 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Burnet v. LoganSupreme Court of the United States · 1931
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
8 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Commissioner of Internal Revenue v. Celanese Corp.Court of Appeals for the D.C. Circuit · 1944
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- United States v. Eben H. Carruthers and Nancy CarruthersCourt of Appeals for the Ninth Circuit · 1955
- United States v. ZacksSupreme Court of the United States · 1963
74 more not listed; retrieve them via the Exa API.