Legal Opinion
Estate of Scofield v. Commissioner
Court of Appeals for the Sixth Circuit
Decided April 3, 1959No. Nos. 13095-13103PublishedCited by 27 opinions
1Opinion of the Court
McALLISTER, Circuit Judge.
Petitioners in these cases, consolidated on appeal from decisions of the Tax Court, are, with one exception, trustees and beneficiaries of trusts, who severally complain of the disallowance to a testamentary trust of loss deductions to which they claim to be entitled under Section 23(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(e) refusal of the Tax Court to allow certain trustee’s fees as “back pay” within the meaning of Section 107(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 107(d); and the taxation by the Commissioner of Internal Revenue of…
2Cases cited40 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Morrissey v. CommissionerSupreme Court of the United States · 1935
35 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Gale v. CommissionerUnited States Tax Court · 1963
- Edwin Christman Dawn and June Estelle Dawn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Estate of Yaeger v. CommissionerCourt of Appeals for the Second Circuit · 1989
- Jeppsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1997
- Halliburton Co. v. CommissionerUnited States Tax Court · 1989
22 more not listed; retrieve them via the Exa API.