Legal Opinion

Simms v. Andrews

Court of Appeals for the Tenth Circuit

Decided April 3, 1941No. 2121PublishedCited by 65 opinions

1Opinion of the Court

HUXMAN, Circuit Judge.

This controversy centers around an effort by the United States government to collect a deficiency assessment of income taxes from Hazel D. Woodward Bradshaw, for the years 1923, 1925 and 1928. The tax for 1928 has been paid and is not involved in this appeal.

Hazel D. Woodward Hawks Bradshaw, now Taylor, is a Creek Indian allottee, who was possessed of a sizeable fortune. She executed a declaration of trust whereby she conveyed her property to her father, H. E. Woodward, as trustee. Thereafter a new trust agreement was executed, naming the Exchange Trust Company trustee.…

2Cases cited11 opinions

  1. Romeyn v. SicklesNew York Court of Appeals · 1888
  2. Swift & Co. v. YoungCourt of Appeals for the Fourth Circuit · 1939
  3. Romeyn v. . SicklesNew York Court of Appeals · 1888
  4. Bicklin, Winzer & Co. v. KendallSupreme Court of Iowa · 1887
  5. Low v. Davidson Mfg. Co.Court of Appeals for the Seventh Circuit · 1940

6 more not listed; retrieve them via the Exa API.

3Cited by65 opinions

  1. Hardin v. Manitowoc-Forsythe Corp.Court of Appeals for the Tenth Circuit · 1982
  2. McDonald v. E. J. Lavino Co.Court of Appeals for the Fifth Circuit · 1970
  3. Smith Petroleum Service, Inc. v. Monsanto Chemical Company, Monsanto Chemical Company v. Smith Petroleum Service, Inc.Court of Appeals for the Fifth Circuit · 1970
  4. State ex rel. Evans v. Bainbridge Township TrusteesOhio Supreme Court · 1983
  5. George J. Gallon v. The Lloyd-Thomas Company, a CorporationCourt of Appeals for the Eighth Circuit · 1959

60 more not listed; retrieve them via the Exa API.

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