Legal Opinion
Merle-Smith v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 30, 1930No. 73, 74PublishedCited by 14 opinions
1Opinion of the Court
MANTON, Circuit Judge.
We will treat these petitions in one opinion.
In the Kate Fowler Merle-Smith Case, she reviewed before the Board of Tax Appeals three separate deficiency notices as to income and profit taxes covering 1917 to 1921, inclusive. They were consolidated before the Board. The order entered by the Board disallowed depletion claims as to mining property. The facts are that the petitioner’s father died November 7, 1904, and by his will, probated in California and Minnesota, he created two trusts known as the Kate Fowler mining trust and the Marjorie Fleming mining trust.…
2Cases cited17 opinions
- United States v. LudeySupreme Court of the United States · 1927
- United States v. PhellisSupreme Court of the United States · 1921
- Irwin v. GavitSupreme Court of the United States · 1925
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Associated Telephone and Telegraph Company, and Cross v. United States of America, and CrossCourt of Appeals for the Second Circuit · 1962
- Fire Companies Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1931
- Codman v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
- Kenan v. BowersCourt of Appeals for the Second Circuit · 1931
- Roxburghe v. BurnetCourt of Appeals for the D.C. Circuit · 1932
9 more not listed; retrieve them via the Exa API.