Legal Opinion
Ray R. Sence and Tod Oviatt, Trustees of the Ray R. & Grace I. Sence Trusts v. The United States
United States Court of Claims
Decided May 10, 1968No. 106-64PublishedCited by 7 opinions
1Opinion of the Court
OPINION
PER CURIAM: *
In 1953, 19 Declarations of Trust were executed by Ray R. Sence and his wife Grace, their grandson being the primary income beneficiary of each of them. Sence and Virginia R. Oviatt, the Sences’ daughter, were named as co-trustees in all of the trusts. For the trusts’ fiscal years ending October 31, 1958, 1959, and 1960, seven of the 19 had sufficient income to require the filing of an income tax return, and the trustees filed such a return for each of the seven. However, the Commissioner of Internal Revenue asserted deficiencies with respect to these seven returns in the…
2Cases cited9 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. TowerSupreme Court of the United States · 1946
- Morsman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Bowers v. SlocumCourt of Appeals for the Second Circuit · 1927
- Arthur Jordan Foundation v. Commissioner of Internal ReveuneCourt of Appeals for the Seventh Circuit · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Morris Trusts v. CommissionerUnited States Tax Court · 1968
- George E. Eibel v. Department of the NavyCourt of Appeals for the Federal Circuit · 1988
- Blacknall v. District of Columbia Rental Housing CommissionDistrict of Columbia Court of Appeals · 1988
- Estate of Duncan v. Comm'rUnited States Tax Court · 2011
- Estelle Morris Trusts, Nos. 401-410 v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
2 more not listed; retrieve them via the Exa API.