Legal Opinion
Edison v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 23, 1945No. 13014PublishedCited by 21 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
This is another in the cycle of cases arising out of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788, with which we recently have been confronted, involving the taxability of a donor under section 22(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 22(a), on the income from some trusts created by him for members of his immediate family, and of which he has constituted himself trustee with broad powers of control. See George v. Commissioner of Internal Revenue, 8 Cir., 143 F.2d 837; Stockstrom v. Commissioner of Internal Revenue, 8 Cir., 148…
2Cases cited8 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Burnet v. WellsSupreme Court of the United States · 1933
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Sinopoulo v. JonesCourt of Appeals for the Tenth Circuit · 1946
- Cushman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Kohnstamm v. PedrickCourt of Appeals for the Second Circuit · 1945
- Shapero v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- Jones v. United StatesDistrict Court, D. Colorado · 1951
16 more not listed; retrieve them via the Exa API.