Legal Opinion
Jones v. Norris
Court of Appeals for the Tenth Circuit
Decided August 4, 1941No. 2168, 2169PublishedCited by 36 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
The two cases involve similar facts and questions of law, and were consolidated for trial and appeal.
The determinative question presented here is whether or not income from certain trusts, created by a father for the benefit of his children, is taxable to/ him as grantor under Section 22 (a) or Sections 166 and 167 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 669, and 26 U.S.C.A. Int.Rev.Code, §§ 166, 167.
Based on the contention that the income from the trust estate was taxable to the grantor, the Commissioner determined a deficiency for the taxable years…
2Cases cited19 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Helvering v. WoodSupreme Court of the United States · 1940
- Helvering v. HormelCourt of Appeals for the Eighth Circuit · 1940
14 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Sinopoulo v. JonesCourt of Appeals for the Tenth Circuit · 1946
- Armstrong v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1944
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
- United States v. MorssCourt of Appeals for the First Circuit · 1947
- Commissioner of Internal Revenue v. BettsCourt of Appeals for the Seventh Circuit · 1941
31 more not listed; retrieve them via the Exa API.