Legal Opinion
Jergens v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 15, 1943No. 10570PublishedCited by 17 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
“The Tax Court sustained deficiencies assessed by the Commissioner with respect to 1936, 1937, and 1938 income tax returns of Andrew Jergens, and the taxpayer has petitioned for review. The correctness of the decision depends upon whether or not the entire income of a trust created by petitioner’s wife was taxable to petitioner.
Prior to December 31, 1934, Mrs. Jergens had received 923 shares of common stock in the Andrew Jergens Company by gift from the taxpayer, and she had purchased two insurance policies on the life of her husband aggregating $255,000. On that date…
2Cases cited14 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Mallinckrodt v. NunanCourt of Appeals for the Eighth Circuit · 1945
- Coffey v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
- United States v. De BonchampsCourt of Appeals for the Ninth Circuit · 1960
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Emery v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1946
12 more not listed; retrieve them via the Exa API.