Legal Opinion
Friedmann v. Commissioner
Court of Appeals for the Seventh Circuit
Decided December 1, 1944No. 8581PublishedCited by 3 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Petitioner’s income tax liability for the years 1935, 1936, and 1937 is the subject matter of this appeal. More specifically, .controversy is over the income from a trust which petitioner created when he was divorced, January 7, 1935, and a property settlement was made with his wife. The Commissioner assessed against him the income from this trust. The United States Tax Court reduced the amount of his taxable income from this trust to $13,550 per year. This appeal followed.
The Facts. Freda J. Friedmann brought suit against her husband, Max E. Friedmann, for a divorce. A…
2Cases cited6 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. FitchSupreme Court of the United States · 1940
- Helvering v. LeonardSupreme Court of the United States · 1940
- Helvering v. FullerSupreme Court of the United States · 1940
- Pearce v. CommissionerSupreme Court of the United States · 1942
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3Cited by3 opinions
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Bush v. CommissionerCourt of Appeals for the Second Circuit · 1949
- Smith v. HensleeDistrict Court, M.D. Tennessee · 1947