Legal Opinion
Flato v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 16, 1952No. 13565PublishedCited by 10 opinions
1Opinion of the Court
RUSSELL Circuit Judge.
This is a petition to review a decision of the Tax Court holding that certain partnership income received in 1943 and 1944, reported in returns of the trustees of six trusts, was not taxable to the trusts, but was taxable in full to the beneficiaries thereof. The basis of the decision is that the beneficiaries possessed such command over the distribution of the income of the trusts as to make it their income for purposes of taxation.1
The petitioners are three brothers, Franklin, Frederick and Robert Flato; Grace Flato, wife of Franklin; and Shelley Flato, wife of…
2Cases cited12 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. TowerSupreme Court of the United States · 1946
- Corliss v. BowersSupreme Court of the United States · 1930
- Mallinckrodt v. CommissionerUnited States Tax Court · 1943
- Mallinckrodt v. NunanCourt of Appeals for the Eighth Circuit · 1945
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Frank Scofield, Collector of Internal Revenue v. A. J. Lewis and Grace M. LewisCourt of Appeals for the Fifth Circuit · 1958
- United States v. Harold M. Ekberg and Secrie EkbergCourt of Appeals for the Eighth Circuit · 1961
- CLuck v. CommissionerUnited States Tax Court · 1957
- Mrs. Matilda Schutt Smith v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- Robert H. Flato v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
5 more not listed; retrieve them via the Exa API.