Legal Opinion
Commissioner of Internal Revenue v. Blair
Court of Appeals for the Seventh Circuit
Decided April 11, 1936No. 5648PublishedCited by 18 opinions
1Opinion of the Court
EVANS, Circuit Judge.
The taxability of a beneficiary under a testamentary trust for income theretofore assigned by him to his children is before this court for the second time. We previously held [60 F.(2d) 340] it to be a spendthrift trust under the Illinois law and held the income for 1923 taxable to the assignor. The instant appeal involves identical facts, except that the tax years involved are 1924 to 1926 and 1929, and reference is therefore made to our previous opinion for a statement of facts.
After the opinion of this court was announced, the trustees under the testamentary trust…
2Cases cited26 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Freuler v. HelveringSupreme Court of the United States · 1934
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Irwin v. GavitSupreme Court of the United States · 1925
21 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- West Coast Life Ins. Co. v. Merced Irr. Dist.Court of Appeals for the Ninth Circuit · 1940
- Pitts v. HamrickCourt of Appeals for the Fourth Circuit · 1955
- First National Bank of Montgomery v. United StatesDistrict Court, M.D. Alabama · 1959
- Bell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
13 more not listed; retrieve them via the Exa API.