Legal Opinion
Stockstrom v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 23, 1945No. 12895PublishedCited by 26 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
The question is whether the Tax Court erred in holding that the control which petitioner had vested in himself as trustee over the corpus and the income of some trusts, created by him for his children and grandchildren, was equivalent practically, in the circumstances of the situation, to a retention of economic ownership of the property, so as to permit the income therefrom to be taxed to him personally under section 22(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 22(a).1
The issue arises on a petition to review a decision of the Tax Court, 3 T.C. 255,…
2Cases cited9 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. StuartSupreme Court of the United States · 1942
- Harrison v. SchaffnerSupreme Court of the United States · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Danz v. CommissionerUnited States Tax Court · 1952
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Sinopoulo v. JonesCourt of Appeals for the Tenth Circuit · 1946
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
- Early v. AtkinsonCourt of Appeals for the Fourth Circuit · 1949
21 more not listed; retrieve them via the Exa API.