Legal Opinion
Commissioner of Internal Revenue v. Saltonstall
Court of Appeals for the First Circuit
Decided December 10, 1941No. 3671PublishedCited by 13 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
Eleanor Saltonstall, the taxpayer herein, and her brother, are sole income beneficiaries, in equal shares, under a trust established by the will of Peter C. Brooks, probated in 1920. In her individual income tax return for 1935, Mrs. Saltonstall reported her share of the distributable income of the trust, as disclosed in the fiduciary return, Form 1041, filed by the trustees for that year. The Commissioner ruled that her trust income should be increased in the sum of $10,911.92, half of the amount which the trustees had reserved out of rent from the Brooks Building in…
2Cases cited29 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Helvering v. SalvageSupreme Court of the United States · 1936
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
24 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. ScaifeCourt of Appeals for the Third Circuit · 1950
- Commissioner of Internal Revenue v. American Light & Traction Co.Court of Appeals for the Seventh Circuit · 1942
- Continental Oil Co. v. JonesCourt of Appeals for the Tenth Circuit · 1949
8 more not listed; retrieve them via the Exa API.