Legal Opinion
Tobin v. Commissioner of Internal Revenue (Two Cases)
Court of Appeals for the Fifth Circuit
Decided July 19, 1950No. 12884PublishedCited by 13 opinions
1Opinion of the Court
McCORD, Circuit Judge.
These appeals involve federal income taxes for the years 1940 to 1943, inclusive, and are taken from decisions of the Tax Court entered February 28, 1949. See 11 T.C. 928. By order of this court, the cases have been consolidated for the purpose of printing the record, briefs, and for hearing and disposition upon this review.
The principal question presented is whether the net income of four trusts created by taxpayers is taxable to them as community income under Section 22(a) or 167 of the Internal Revenue Code. Title 26, U. S.C.A. §§ 22(a) and 167.
The material facts are…
2Cases cited10 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Commissioner of Internal Revenue v. BranchCourt of Appeals for the First Circuit · 1940
- In Re Lueders'estateCourt of Appeals for the Third Circuit · 1947
- Commissioner of Internal Revenue v. Estate of HindsCourt of Appeals for the Fifth Circuit · 1950
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
- Krause v. CommissionerUnited States Tax Court · 1972
- Newberry v. CommissionerUnited States Tax Court · 1951
- Estate of Joseph P. Grace, Deceased, Michael P. Grace, Ii, Joseph Peter Grace, Jr., and Charles MacDonald Grace, Executors v. The United StatesUnited States Court of Claims · 1968
- Boscio v. Secretario de HaciendaSupreme Court of Puerto Rico · 1962
8 more not listed; retrieve them via the Exa API.