Legal Opinion
Margaret B. Martin, Individually, and as of the Last Will of John C. Martin, Deceased v. The United States of America
Court of Appeals for the Seventh Circuit
Decided February 8, 1956No. 11467_1PublishedCited by 1 opinion
1Opinion of the Court
LINDLEY, Circuit Judge.
The Government appeals from a judgment in favor of plaintiff, entered in pursuance of the opinion of the District Court reported in Martin v. United States, 128 F.Supp. 576, wherein Judge Wham carefully analyzed the facts and the legal questions presented and answered the arguments of the Government now renewed upon appeal.
An examination of the record discloses that it adequately supports the findings of facts of the District Court. We agree with the court’s reasoning and its conclusion that plaintiff’s testate’s income involved here was realized from capital gains and…
2Cases cited4 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Chandler v. United StatesCourt of Appeals for the Seventh Circuit · 1955
- Three States Lumber Co. v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1946
- Martin v. United StatesDistrict Court, E.D. Illinois · 1954
3Cited by1 opinion
- Workmen's Mutual Fire Insurance Society, Inc. v. Harold B. A'hearn, United States District Director of Internal RevenueCourt of Appeals for the Second Circuit · 1961