Legal Opinion
Johnson v. United States
United States Court of Claims
Decided April 2, 1928No. E-375PublishedCited by 5 opinions
1Opinion of the CourtGraham, Judge
This case was heard on a stipulation of facts, which the plaintiffs state in their brief to be “the entire facts out of which this controversy arises.” The court has adopted the stipulation as its special findings of fact.
The question here arises out of the construction of the third paragraph of the will quoted mfra.
The Commissioner of Internal Revenue construed this paragraph as creating one trust fund undistributed and un-distributable in 1917, and assessable for that year as a single *289entity. The plaintiffs contend that it created three separate trust funds. The provision of the will is as…
2Cited by5 opinions
- Lynchburg Trust & S. Bank v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1934
- McHarg v. FitzpatrickCourt of Appeals for the Second Circuit · 1954
- Langford Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Hale, Former Collector of Internal Revenue v. Dominion Nat. Bank Henslee, Collector of Internal Revenue v. Dominion Nat. BankCourt of Appeals for the Sixth Circuit · 1951
- Commissioner v. United States Trust Co. of New YorkCourt of Appeals for the Second Circuit · 1935