Legal Opinion
Brooke v. United States
District Court, D. Montana
Decided April 10, 1969No. Civ. 1513PublishedCited by 7 opinions
1Opinion of the Court
OPINION AND ORDER
RUSSELL E. SMITH, Chief Judge.
In support of a motion to amend the findings and conclusions reported in 292 F.Supp. 571, plaintiff urges, and correctly so, that the court in its original conclusions overlooked a treasury regulation, a revenue ruling and some decisions in reaching its conclusion. The problem now arises whether, in light of the Treasury Regulation and the Revenue Ruling and the decisions, the court’s conclusion was correct. The dispute centers about 26 U.S.C. § 677(b) which reads:
“(b) Obligations of support. — Income of a trust shall not be considered taxable to…
2Cases cited6 opinions
- Chandler v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Hopkins v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Estate of D. E. Hamiel, Deceased, the Ohio National Bank of Columbus v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Brooke v. United StatesDistrict Court, D. Montana · 1968
- Gregg v. CommissionerUnited States Tax Court · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- C. P. And Helen Brooke v. United StatesCourt of Appeals for the Ninth Circuit · 1972
- May v. CommissionerUnited States Tax Court · 1981
- C. P. And Helen Brooke v. United StatesCourt of Appeals for the Ninth Circuit · 1972
- May v. CommissionerUnited States Tax Court · 1981
- May v. CommissionerUnited States Tax Court · 1981
2 more not listed; retrieve them via the Exa API.