Legal Opinion
Eisenmenger v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 23, 1944No. 12828PublishedCited by 32 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States determining a deficiency in petitioner’s income taxes for the calendar years 1936 and 1937. The facts are not in dispute. The issue is whether dividends received during the tax able years by a trust, in the form of deferred debenture notes, constituting income for the years involved, were distributable by the trust to the petitioner.
On December 31, 1931, Charles W. Eisenmenger, husband of petitioner, created a trust, the corpus of which consisted of 200 shares of the common stock of the Chamar…
2Cases cited9 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Fidelity Union Trust Co. v. FieldSupreme Court of the United States · 1941
- Huddleston v. DwyerSupreme Court of the United States · 1944
- Commissioner of Internal Revenue v. BlairCourt of Appeals for the Seventh Circuit · 1936
4 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Straight Trust v. CommissionerUnited States Tax Court · 1955
- Drown v. United StatesCourt of Appeals for the Ninth Circuit · 1952
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
27 more not listed; retrieve them via the Exa API.