Legal Opinion
Bence v. United States
United States Court of Claims
Decided April 5, 1937No. 42911PublishedCited by 7 opinions
1Opinion of the Court
LITTLETON, Judge.
The question presented in this case is whether the amounts received by plaintiff during the taxable years 1927 to 1930, inclusive, as the sole beneficiary of a distributable trust created by the will of her husband, Percy Russell Grace, were taxable to her as income from source.s within the United States in accordance with sections 213 (c) and 217 of the Revenue Act of 1926, 44 Stat. 26, 30.
The amounts received by plaintiff upon which she was held taxable consisted of dividends of a domestic corporation received by her during the taxable years from the trustee of a…
2Cases cited5 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Vondermuhll v. HelveringCourt of Appeals for the D.C. Circuit · 1935
3Cited by7 opinions
- Neuberger v. CommissionerSupreme Court of the United States · 1940
- Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Craik v. United StatesUnited States Court of Claims · 1940
- Martin-Montis Trust v. CommissionerUnited States Tax Court · 1980
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