Legal Opinion
Holdeen v. Ratterree
District Court, N.D. New York
Decided September 16, 1958No. Civ. No. 6801PublishedCited by 6 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
The taxability to the settlor of the income of certain trusts is the ultimate problem in this litigation. The year involved is 1945. The statutory basis of taxation is found in Sec. 22 (a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22(a). The immediate question for decision arises by reason of motions made by both litigants to set aside the verdict of the jury as to special questions submitted to it and to direct the entry of a judgment accordingly. A history of this litigation and the factual background disclosed therein are essential to the disposition of the…
2Cases cited7 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Helvering v. EliasCourt of Appeals for the Second Circuit · 1941
- Shapero v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- Moskin v. JohnsonDistrict Court, S.D. New York · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Lemat Corp. v. BarryCalifornia Court of Appeal · 1969
- Jonathan Holdeen v. Riley J. Ratterree, as Late District Director, and Fulton D. Fields, as Late Acting Director of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Holdeen v. RatterreeCourt of Appeals for the Second Circuit · 1959
- Holdeen v. RatterreeDistrict Court, N.D. New York · 1960
- Estate of Holdeen v. CommissionerUnited States Tax Court · 1975
1 more not listed; retrieve them via the Exa API.