Legal Opinion
Young v. Gnichtel
District Court, D. New Jersey
Decided September 18, 1928No. 1463PublishedCited by 11 opinions
1Opinion of the Court
BOBINE, District Judge.
This is a suit to recover additional income taxes aggregating $10,720.74, paid by plaintiff as follows: $2,999.58 for the year 1923; $4,942.76 for the year 1924; and $2,778.40 for the year 1925. The facts are stipulated, and but a single question of law is at issue.
The plaintiff is a daughter of John H. Ballantine, Esq., and under his will was entitled for her lifetime to the income from a trust consisting of one-third of his residuary estate. On April 7, 1922, plaintiff assigned out of her income from such trust fund to her husband, Henry Young, an annual income of…
2Cases cited3 opinions
- Irwin v. GavitSupreme Court of the United States · 1925
- Heiner v. BeattyCourt of Appeals for the Third Circuit · 1927
- O'Malley-Keyes v. EatonDistrict Court, D. Connecticut · 1928
3Cited by11 opinions
- Central Life Assur. Soc., Mut. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Shellabarger v. CommissionerCourt of Appeals for the Seventh Circuit · 1930
- Van Meter v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Commissioner of Internal Revenue v. BlairCourt of Appeals for the Seventh Circuit · 1936
- Commissioner of Internal Revenue v. BlairCourt of Appeals for the Seventh Circuit · 1932
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