Legal Opinion
Commissioner of Internal Rev. v. First Trust & D. Co.
Court of Appeals for the Second Circuit
Decided March 24, 1941No. 157PublishedCited by 11 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is an appeal by the Commissioner of Internal Revenue from the decision of the Board of Tax Appeals on January 20, 1940, holding that there were no deficiencies in respondents’ income taxes for the years 1933, 1934 and 1935. We think the Board was right and should be affirmed.
The question before us is whether the respondents, guardians of the property of Willard C. Lipe, Jr., a minor, should have included in the income of their ward amounts payable to him from income of a trust created by his dece.ased father, even though the income, after reaching the…
2Cases cited3 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- Commissioner of Internal Revenue v. StearnsCourt of Appeals for the Second Circuit · 1933
- Deering v. PierceAppellate Division of the Supreme Court of the State of New York · 1912
3Cited by11 opinions
- United States v. Francis L. Higginson, TrusteesCourt of Appeals for the First Circuit · 1956
- Gloria M. Packard Polt, Estate of Robert L. Dula, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Plimpton v. CommissionerCourt of Appeals for the First Circuit · 1943
- Bryant v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Dula v. CommissionerUnited States Tax Court · 1955
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