Chicago Title & Trust Co. v. Commissioner
United States Board of Tax Appeals
Proceeds of a contract entered into in a prior year by petitioner's decedent for attorney fees for carrying on certain litigation, paid in the taxable years to a trust which petitioner's decedent had created in a prior year, held taxable as the income of petitioner's decedent notwithstanding the prior assignments to the trust of decedent's interest therein.
1Opinion of the Court
CHICAGO TITLE AND TRUST COMPANY, EXECUTOR OF THE ESTATE OF CHARLES H. ALDRICH, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Chicago Title & Trust Co. v. Commissioner
Docket No. 50472.
United States Board of Tax Appeals
33 B.T.A. 65; 1935 BTA LEXIS 810;
September 24, 1935, Promulgated
Proceeds of a contract entered into in a prior year by petitioner's decedent for attorney fees for carrying on certain litigation, paid in the taxable years to a trust which petitioner's decedent had created in a prior year, held taxable as the income of petitioner's decedent notwithstanding…
2Cases cited15 opinions
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- Corliss v. BowersSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Ginsburg v. Bull Dog Auto Fire Insurance Ass'nIllinois Supreme Court · 1928
- L. P. Larson, Jr., Co. v. Wm. Wrigley, Jr., Co.Court of Appeals for the Seventh Circuit · 1918
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