Legal Opinion
Schweitzer v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 23, 1935No. 5323, 5324PublishedCited by 12 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
These petitions for review involve petitioner’s income taxes for 1928 and 1929. The questions presented are identical in both cases and the causes were consolidated for hearing.
Schweitzer created two trusts. The trustee was to divide the estate into three equal parts, the income of which was to be paid to himself until his three minor children should attain the age of twenty-one years, and was to be solely used by petitioner, or in case of his death then by the trustee, for the support, maintenance, and education of said children. As each child should attain the age of…
2Cases cited21 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Burnet v. WellsSupreme Court of the United States · 1933
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
16 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Groves v. ComptonWest Virginia Supreme Court · 1981
- Hopkins v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Commissioner of Internal Revenue v. GrosvenorCourt of Appeals for the Second Circuit · 1936
- Dean P. Epperson v. United StatesCourt of Appeals for the Seventh Circuit · 1973
- Commissioner of Internal Revenue v. StokesCourt of Appeals for the Third Circuit · 1935
7 more not listed; retrieve them via the Exa API.