Legal Opinion
Fidelity & Columbia Trust Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 12, 1937No. 7190, 7191PublishedCited by 11 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
These petitions to review arise out of deficiencies in income tax for the year 1929 in the amount of $1320.22 determined against the trustee for Marie Louise Mc-Grath, together with a 25% penalty for failure to file return. Both the taxpayer and the Commissioner have filed petitions to review. The questions presented are (1) whether a vested or contingent interest was created in the McGrath children by their father’s will; (2) whether the Board properly applied section 113 (a) (5) to the facts; (3) whether, in determining the gain received by the taxpayer from the sale of…
2Cases cited15 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Doe v. ConsidineSupreme Court of the United States · 1868
- Mercantile Bank of New York v. Ballard's AssigneeCourt of Appeals of Kentucky · 1885
- Carroll v. Carroll's Ex'rCourt of Appeals of Kentucky (pre-1976) · 1933
- Lane v. CorwinCourt of Appeals for the Second Circuit · 1933
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Noteman v. WelchCourt of Appeals for the First Circuit · 1939
- Estate of Anthony Geraci, Deceased, Norma Geraci v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Uhl Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- States v. StroopCourt of Appeals for the Sixth Circuit · 1940
- Commissioner of Internal Revenue v. Fidelity & Columbia Trust Co.Court of Appeals for the Sixth Circuit · 1937
6 more not listed; retrieve them via the Exa API.