Legal Opinion
Commissioner of Internal Revenue v. CITY BANK FARMERS'T. CO.
Court of Appeals for the Second Circuit
Decided December 17, 1934No. 114PublishedCited by 8 opinions
1Opinion of the Court
MANTON, Circuit Judge.
This petition presents the question of whether a deficiency in federal estate tax is due from the trustee named in a trust agreement made by Gertrude Feldman James, now deceased. The Board of Tax Appeals decided against the Commissioner (29 B. T. A. 1141), and ho petitions for a review. Sections 1001-1003 of the Revenue Act of 1926, 44 Stat. 9, e. 27, and section 1001 (a), as amended by section 1101 (a) of the Revenue Act of 1932, 47 Stat. 169, e. 209 (26 USCA §§ 1224-1226).
The petitioner’s claim is that the corpus of the trust created by the decedent in 1930 should be…
2Cases cited13 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- May v. HeinerSupreme Court of the United States · 1930
- Heiner v. DonnanSupreme Court of the United States · 1932
- Porter v. CommissionerSupreme Court of the United States · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commissioner of Internal Revenue v. StraussCourt of Appeals for the Seventh Circuit · 1935
- Sverdlow v. BatesAppellate Division of the Supreme Court of the State of New York · 1954
- Peppiatt v. CommissionerUnited States Tax Court · 1978
- Commissioner of Internal Revenue v. SchwarzCourt of Appeals for the Second Circuit · 1935
- Second National Bank v. Harris Trust & Savings BankConnecticut Superior Court · 1971
3 more not listed; retrieve them via the Exa API.