Legal Opinion
Bok v. Rothensies
District Court, E.D. Pennsylvania
Decided February 20, 1942No. Civil Action No. 1382PublishedCited by 1 opinion
1Opinion of the Court
BARD, District Judge.
This comes before the court on plaintiff’s motion for summary judgment in an action for refund of income tax alleged to have been erroneously collected upon the income from a trust estate for the years 1936 and 1937.
The question for determination is whether income received by a divorced wife, and presumably used by her for herself and her children, from a trust created in connection with a Nevada divorce settlement, under which the entire principal of the trust-was made available to the wife, is taxable to the former husband.
On September 19, 1933, plaintiff and his wife…
2Cases cited7 opinions
- Helvering v. FullerSupreme Court of the United States · 1940
- Helvering v. StokesSupreme Court of the United States · 1935
- Whiteley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Commissioner of Internal Revenue v. GrosvenorCourt of Appeals for the Second Circuit · 1936
- Schweitzer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Parker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1948