Legal Opinion
Robert A. Pfluger and Elaine M. Pfluger v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 7, 1988No. 87-1503PublishedCited by 26 opinions
1Opinion of the Court
CUDAHY, Circuit Judge.
Six years ago this court attempted to thwart the proliferation of “family trusts,” tax avoidance devices that have as their central feature the anticipatory assignment of income to a trust controlled by the taxpayer. See Schulz v. Commissioner, 686 F.2d 490 (7th Cir.1982). In that opinion, Judge Cummings said:
Given the deeply rooted instinct not to pay more taxes than the law requires and the endless changes that can be rung on trust draftsmanship, we do not suppose that any single opinion can put a definitive end to ... family trusts.
Id. at 497. This case involves an…
2Cases cited14 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
9 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Powers v. CommissionerUnited States Tax Court · 1993
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- William H. Zuhone, Jr. And Audra M. Zuhone v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
- Bank One Corp. v. Comm'rUnited States Tax Court · 2003
- Gold Emporium, Inc., Michael J. Malicki and Kathleen Malicki v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1990
21 more not listed; retrieve them via the Exa API.