Legal Opinion
Schoellkopf v. United States
Court of Appeals for the Second Circuit
Decided January 5, 1942No. 62PublishedCited by 14 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The United States appeals from a judgment refunding part of the money collected from the plaintiff as his income tax for the year 1929. The only issue is whether a sum which he added in that year to the principal of a trust fund was a charitable contribution within § 23(n) of the Revenue Act of 1928, 26 U.S.C.A. Int.Rev.Acts, page 358. The facts which were stipulated were as follows. On November 12, 1928, the plaintiff by deed set up two trusts, one called the “Buffalo Trust,” the other the “Boston Trust”; the contribution in question was an addition to the principal of…
2Cases cited3 opinions
- In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
- Dexter v. President of Harvard CollegeMassachusetts Supreme Judicial Court · 1900
- Havemeyer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
3Cited by14 opinions
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Else Kaplun, as of the Estate of Agnes S. Kaplun, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1971
- United States v. Bank of America National Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1963
- Old Colony Trust Company, as Under the Will of Charlotte E. Sills v. United StatesCourt of Appeals for the First Circuit · 1971
- The First National Bank of Omaha, of the Estate of Glenn W. McIninch Deceased v. United StatesCourt of Appeals for the First Circuit · 1982
9 more not listed; retrieve them via the Exa API.