Legal Opinion
Cory v. Commissioner
Court of Appeals for the Third Circuit
Decided January 30, 1947No. 9029PublishedCited by 20 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This case involves alleged deficiencies in taxpayer’s income taxes for the taxable years of 1937 to 1941, inclusive. The question is whether the taxpayer is subject to taxation upon the income of four trusts set up by him with his wife and three sons as respective beneficiaries. Responsibility, if any, is predicated upon Section 22(a) of the Internal Revenue Code.1 The Tax Court upheld the tax2 and the taxpayer appeals.
The liability of this taxpayer for income tax upon the income from these trusts was passed upon by, this Court in Cory v. Commissioner of Internal…
2Cases cited19 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Boehm v. CommissionerSupreme Court of the United States · 1945
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Stoddard v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
14 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Graham v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Calcutt v. CommissionerUnited States Tax Court · 1988
- Crowley v. Spearfish Independent School District, Number 40-2South Dakota Supreme Court · 1989
- Milberg v. CommissionerUnited States Tax Court · 1970
- Sunnen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1947
15 more not listed; retrieve them via the Exa API.