Legal Opinion
Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 28, 1964No. 18628PublishedCited by 53 opinions
1Opinion of the Court
JAMESON, District Judge.
This petition for review, involving income taxes for the years 1954, 1955 and 1956, presents the question of whether the income of three short-term trusts set up by taxpayers in behalf of their minor children was includible in taxpayers’ gross income under the provisions of section 673 (a) of the Internal Revenue Code of 1954. 1
Petitioners, husband and wife, were partners in a business enterprise known as Western Hydraulic and Service Company. 2 In June, 1952, Richard H. Miers made an audit of the partnership’s books. During the following month he was engaged to keep…
2Cases cited19 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Freuler v. HelveringSupreme Court of the United States · 1934
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
14 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- United States v. Michael H. Boulware, United States of America v. Michael H. BoulwareCourt of Appeals for the Ninth Circuit · 2004
- Fono v. CommissionerUnited States Tax Court · 1982
- Ward v. CommissionerUnited States Tax Court · 1986
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
48 more not listed; retrieve them via the Exa API.