Legal Opinion
Julia W. Barber v. United States
Court of Appeals for the Fifth Circuit
Decided February 20, 1958No. 16710_1PublishedCited by 9 opinions
1Opinion of the Court
RIVES, Circuit Judge.
This action is for the recovery of income taxes for the year 1949. The district court concluded that Sections 22(a) and 166 of the Internal Revenue Code of 1939, 26 U.S.C.A. §§ 22(a), 166, and Regulation 111, Sections 29.22(a)-21(c), (d) and (e), required it to dismiss the action. The deficiency had been determined by the Commissioner by attributing to the taxpayer a part of the income of a trust settled by the taxpayer and her husband upon themselves as trustees for the benefit of their eight year old son.
The district court went so far as to hold that the execution of…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Lober v. United StatesSupreme Court of the United States · 1953
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Furman v. CommissionerUnited States Tax Court · 1966
- La Fargue v. CommissionerUnited States Tax Court · 1979
- Malone v. United StatesDistrict Court, N.D. Mississippi · 1971
- Wiles v. CommissionerUnited States Tax Court · 1972
- Boscio v. Secretario de HaciendaSupreme Court of Puerto Rico · 1962
4 more not listed; retrieve them via the Exa API.