Legal Opinion
Helvering v. Coxey
Court of Appeals for the Third Circuit
Decided September 25, 1935No. 5550PublishedCited by 5 opinions
1Opinion of the Court
BUFFINGTON, Circuit Judge.
The facts in this income tax case are as follows: Under the will of his father, probated in 1925, the taxpayer was made sole beneficiary of the residue of his estate in a trust which provided “to pay the entire income from my said residuary estate to my son, the said William Judson Coxey, in quarterly payments, during the term of his natural life.” On the death of the son, the corpus was to be distributed among his children. There was no restriction of his right to assign the annual income. The taxpayer was married in 1912 and lived with his wife until 1922, when…
2Cases cited5 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Commissioner of Internal Revenue v. FieldCourt of Appeals for the Second Circuit · 1930
- Shellabarger v. CommissionerCourt of Appeals for the Seventh Circuit · 1930
- Young v. GnichtelDistrict Court, D. New Jersey · 1928
- McCrea v. YuleSupreme Court of New Jersey · 1902
3Cited by5 opinions
- Commissioner of Internal Revenue v. BlairCourt of Appeals for the Seventh Circuit · 1936
- Alsop v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Morrill v. United StatesDistrict Court, D. Maine · 1964
- Donnelley v. CommissionerCourt of Appeals for the Seventh Circuit · 1939
- Helvering v. CoxeyCourt of Appeals for the Third Circuit · 1935