Legal Opinion
Carlisle v. Commissioner
Court of Appeals for the Sixth Circuit
Decided February 2, 1948No. 10489PublishedCited by 21 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The facts in the present tax case are simple and undisputed. Its single problem involves the effect of statutory changes made in 1942 upon the incidence of a tax upon capital gains received by the executrix of an estate in the 1942 tax year and distributed in that year to her as residuary legatee. The respondent determined that such gains must be included in the legatee’s income, and assessed a deficiency. The tax court agreed and the legatee seeks review of its decision.
By the will of Tyler W. Carlisle, who died in 1940, his widow, the petitioner, was left the entire…
2Cases cited10 opinions
- Cabell v. MarkhamCourt of Appeals for the Second Circuit · 1945
- Irwin v. GavitSupreme Court of the United States · 1925
- Stone v. WhiteSupreme Court of the United States · 1937
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Burnet v. WhitehouseSupreme Court of the United States · 1931
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Rullan v. BuscagliaCourt of Appeals for the First Circuit · 1948
- Aaron v. CommissionerUnited States Tax Court · 1954
- Frederick Smith Enter. Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1948
- Hargis v. CommissionerUnited States Tax Court · 1953
- Sneed v. PoolCourt of Appeals of Texas · 1950
16 more not listed; retrieve them via the Exa API.