Legal Opinion
Helvering v. Elias
Court of Appeals for the Second Circuit
Decided August 1, 1941No. 277PublishedCited by 30 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case comes up upon petitions by the Commissioner and the taxpayer to review an order of the Board of Tax Appeals which re-assessed the taxpayer’s income tax for the years 1934 and 1935. The controversy arises over four separate deeds of trust executed by the taxpayer on July 1, 1929, by each of which she conveyed $25,-000 to her husband in trust for one of their four children. All these deeds empowered the trustee to invest and reinvest the funds at his pleasure and to use the net income “in his sole discretion” for the support of the beneficiary until he or she…
2Cases cited6 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. BarbourCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. JonasCourt of Appeals for the Second Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
- United States v. PierceCourt of Appeals for the Eighth Circuit · 1943
- Commissioner of Internal Revenue v. BatemanCourt of Appeals for the First Circuit · 1942
- Cory v. CommissionerCourt of Appeals for the Third Circuit · 1947
- Commissioner of Internal Revenue v. BettsCourt of Appeals for the Seventh Circuit · 1941
25 more not listed; retrieve them via the Exa API.