Legal Opinion
Stix v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 21, 1945No. 77-79PublishedCited by 21 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
These cases come up on appeal from three orders of the Tax Court, two of which assess the petitioner, Edgar R. Stix, for deficiencies in his income tax for the years 1938, 1939 and 1940; and the third, which assesses the petitioner, Lawrence C. Stix, for deficiencies in the same years. The facts were as follows. In 1935, Lena Stix, a widow, executed two deeds of trust, conveying personal property left her by her husband; each in the amount of $200,000. The grantees and trustees in each deed were her two sons, the taxpayers, Lawrence and Edgar: one deed described…
2Cases cited6 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Collister v. . FassittNew York Court of Appeals · 1900
- In re McVicarAppellate Division of the Supreme Court of the State of New York · 1931
- Phipps v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Second Circuit · 1943
- Plimpton v. CommissionerCourt of Appeals for the First Circuit · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Funk v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1947
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- State Street Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1959
- King v. CommissionerUnited States Tax Court · 1962
16 more not listed; retrieve them via the Exa API.