Legal Opinion
John S. Lucas Et Ux. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided December 8, 1967No. 6907PublishedCited by 12 opinions
1Opinion of the Court
ALDRICH, Chief Judge.
The facts in this income tax deduction case were stipulated, and are to be found in the opinion of the Tax Court, 25 CCH Tax Ct. Mem. 1375 (1966). They are long and involved, and to state them fully would serve more to complicate the problem than to aid in its solution. While not disregarding the facts so recited, we believe the issues are fairly presented in terms of a somewhat briefer statement omitting nothing favorable to the taxpayer presently relevant, and adding nothing unfavorable.
In 1920 S delivered stock to Bank, in trust, the income to be payable to his…
2Cases cited13 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Lykes v. United StatesSupreme Court of the United States · 1952
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Paul Snyder and Helen J. Snyder v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- John K. Johnsen Frances Johnsen, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1986
- Wellpoint, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Fred W. Woodward and Elsie M. Woodward, F. R. Woodward and M. Jeanne Woodward v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1969
- Prentiss M. Brown, Jr., and Margaret D. Brown v. United StatesCourt of Appeals for the Sixth Circuit · 1975
7 more not listed; retrieve them via the Exa API.