Legal Opinion
Commissioner of Internal Revenue v. Bateman
Court of Appeals for the First Circuit
Decided April 7, 1942No. 3718PublishedCited by 23 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
We have for decision another case presenting the question whether certain in come from trust property is taxable to the settlor of the trust. See our recent decisions in Fulham v. Commissioner, 1 Cir., 1940, 110 F.2d 916; Commissioner v. Branch, 1 Cir., 1940, 114 F.2d 985, 132 A.L.R. 839; White v. Higgins, 1 Cir., 1940, 116 F.2d 312, and Commissioner v. O’Keeffe, 1 Cir., 1941, 118 F.2d 639.
The Commissioner petitions for review of a decision of the Board of Tax Appeals (43 B.T.A. 69) that there are no deficiencies in income tax due from the respondent taxpayer for the…
2Cases cited26 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
21 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Choate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Lockard v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. Franklin A. ReeceCourt of Appeals for the First Circuit · 1956
- Teschner v. CommissionerUnited States Tax Court · 1962
- Canfield v. CommissionerUnited States Tax Court · 1960
18 more not listed; retrieve them via the Exa API.