Legal Opinion
O'Malley-Keyes v. Eaton
District Court, D. Connecticut
Decided January 21, 1928No. 3121PublishedCited by 14 opinions
1Opinion of the Court
THOMAS, District Judge.
The plaintiff brings this action to recover certain additional income taxes assessed against her for the year 1921. The defendant filed a motion to dismiss and a demurrer, and the allegations of the motion and demurrer are identical, and, in effeet, assert that the complaint fails to state a cause of action.
The plaintiff is one of the beneficiaries of a trust created under the will of her great-grandfather. Under the terms of the will the trustee is required, semiannually, to pay to her a certain percentage of the income and profits of the trust estate. While the…
2Cases cited2 opinions
- Barnes v. AlexanderSupreme Court of the United States · 1914
- Mitchel v. BowersCourt of Appeals for the Second Circuit · 1926
3Cited by14 opinions
- Central Life Assur. Soc., Mut. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Shellabarger v. CommissionerCourt of Appeals for the Seventh Circuit · 1930
- Van Meter v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Commissioner of Internal Revenue v. BlairCourt of Appeals for the Seventh Circuit · 1936
- Bishop v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
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