Legal Opinion
Commissioner of Internal Revenue v. Branch
Court of Appeals for the First Circuit
Decided October 23, 1940No. 3592PublishedCited by 41 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
In this case the Board of Tax Appeals has held that the 1934 income of a certain trust is not taxable to the grantor. On petition for review the Comtnissioner’s argument has centered on Section 22(a) of the Revenue Act of 1934, 48 Stat. 680, 26 U.S.C.A. Int.Rev.Acts, page 669; we are asked to press on beyond Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788, and to apply the rationale of that striking case to a much weaker set of facts.
Claude R. Branch, the taxpayer herein, created the trust in 1928, shortly after his marriage. He transferred certain…
2Cases cited6 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. WoodSupreme Court of the United States · 1940
- Helvering v. FullerSupreme Court of the United States · 1940
- Shanley v. BowersCourt of Appeals for the Second Circuit · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- White v. HigginsCourt of Appeals for the First Circuit · 1940
- Commissioner of Internal Revenue v. ProutyCourt of Appeals for the First Circuit · 1940
- Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
- Doll v. CommissionerCourt of Appeals for the Eighth Circuit · 1945
- Commissioner of Internal Revenue v. Franklin A. ReeceCourt of Appeals for the First Circuit · 1956
36 more not listed; retrieve them via the Exa API.