Legal Opinion
State Sav. Loan & Trust Co. v. Commissioner of Int. Rev.
Court of Appeals for the Seventh Circuit
Decided February 22, 1933No. 4846PublishedCited by 16 opinions
1Opinion of the Court
EVANS, Circuit Judge.
This appeal involves deficiency income tax assessments for the years 1926^ 1927, and 1928. Petitioner was taxed as trustee under a trust indenture created by one Gardner and his wife for the benefit of their nine grandchildren. The issues arise out of and are determined by a construction of the trust agreement. It is petitioner’s contention (1) that the trust instrument created not one, hut nine separate trusts, one for each of their nine grandchildren respectively, and (2) that petitioner, as trustee, was unqualifiedly required to pay over the income to the…
2Cases cited5 opinions
- Hubbell v. BurnetCourt of Appeals for the Eighth Circuit · 1931
- Highland Park Mfg. Co. v. SteeleCourt of Appeals for the Fourth Circuit · 1916
- Mercer v. BuchananU.S. Circuit Court for the District of Western Pennsylvania · 1904
- Stark v. United StatesDistrict Court, S.D. Ohio · 1926
- Carnahan v. PeabodyDistrict Court, S.D. New York · 1928
3Cited by16 opinions
- Randolph v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Huntington Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- Morris Trusts v. CommissionerUnited States Tax Court · 1968
- Lynchburg Trust & S. Bank v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1934
- McHarg v. FitzpatrickCourt of Appeals for the Second Circuit · 1954
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