Legal Opinion
Richardson v. Smith
Court of Appeals for the Second Circuit
Decided March 10, 1939No. 190PublishedCited by 22 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case comes up on an appeal from a judgment for the defendant in an action for money had, brought by a taxpayer against a collector of internal revenue. It was tried by consent to a judge who made findings of fact, and decided that the taxes paid had in fact been due; that is the only question before us, and in deciding it we shall not go behind the findings. The Commissioner of Internal Revenue included within Richardson’s income for the year 1933 the income from five trusts, set up by his wife on May 16, 1932, the res in each being shares of the Piedmont Financial…
2Cases cited7 opinions
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Marshall v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- Bardach v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- Commissioner of Internal Revenue v. DyerCourt of Appeals for the Second Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Rodney v. Comm'rUnited States Tax Court · 1969
- Palmer v. CommissionerUnited States Tax Court · 1974
- SoRelle v. CommissionerUnited States Tax Court · 1954
- Lawrence B. Sheppard and Charlotte N. Sheppard v. The United StatesUnited States Court of Claims · 1966
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
17 more not listed; retrieve them via the Exa API.