Legal Opinion
Central Nat. Bank v. Com'r of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 16, 1944No. 9536, 9537PublishedCited by 21 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
Once more, as in Suhr v. Comm’r, 6 Cir., 126 F.2d 283, and other cases, are we presented with the problem of determining *353whether, under given circumstances, the income of a family trust must be taxed to the settlor in the endeavor to apply the doctrine expounded in Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788. Much water has flowed under the bridge since the Clifford decision, and one has only to glance at the appendix to the Pavenstedt1 study, “The Broadened Scope of Section 22(a),” 51 Yale Law Journal, 213, 251, wherein are classified the great…
2Cases cited9 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. StuartSupreme Court of the United States · 1942
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Helvering v. StormfeltzCourt of Appeals for the Eighth Circuit · 1944
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
- John L. Greer, Sr., and Wife, Russell Z. Greer v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Corning v. CommissionerUnited States Tax Court · 1955
16 more not listed; retrieve them via the Exa API.