Legal Opinion
Shanley v. Bowers
Court of Appeals for the Second Circuit
Decided January 13, 1936No. 177PublishedCited by 25 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This appeal presents a controversy relating to the income tax liability for the calendar, year 1922 of William C. Shanley, who died on December 28, 1922. On. the merits the question is whether certain moneys received and expended by the trustee of a trust created by Shanley were properly treated as part of Shanley’s gross income for the year 1922. In addition, the defendant contends that an escrow agreement .dated February 5, 1928, is a complete defense to the plaintiffs’ action. The latter question, which apparently was the only one controverted in the District Court, may…
2Cases cited17 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. HelmholzSupreme Court of the United States · 1935
- United States v. John Barth Co.Supreme Court of the United States · 1929
12 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Helvering v. HormelCourt of Appeals for the Eighth Circuit · 1940
- Commissioner of Internal Revenue v. BranchCourt of Appeals for the First Circuit · 1940
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Gutchess v. CommissionerUnited States Tax Court · 1966
- Bell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
20 more not listed; retrieve them via the Exa API.