Legal Opinion
Commissioner of Internal Revenue v. Central Hanover Bank & Trust Co.
Court of Appeals for the Second Circuit
Decided July 24, 1947No. 270, Docket 20545PublishedCited by 5 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The taxpayers are trustees under a trust agreement executed by John E. An-drus, since deceased, under date of December 30, 1921. On March 15, 1942, they filed a Federal Income Tax Return for the year 1941, with the Collector of Internal Revenue for the Second District of New York.
The trust was created to continue during the lives of two designated persons and during their lives the income of the trust was to be distributed as provided in the agreement. At the death of the survivor of these individuals the corpus of the trust was to be distributed. This period…
2Cases cited4 opinions
- Green v. CommissionerUnited States Tax Court · 1946
- Maloy v. CommissionerUnited States Board of Tax Appeals · 1941
- Grey v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Grey v. CommissionerUnited States Board of Tax Appeals · 1940
3Cited by5 opinions
- United States v. BenedictSupreme Court of the United States · 1950
- Kress v. United StatesUnited States Court of Claims · 1958
- McDonald v. CommissionerUnited States Tax Court · 1955
- Green v. United StatesDistrict Court, W.D. Oklahoma · 2015
- McDonald v. CommissionerUnited States Tax Court · 1955