Legal Opinion
Schmidt v. Glenn
District Court, W.D. Kentucky
Decided January 20, 1948No. Civil Action No. 1027PublishedCited by 1 opinion
1Opinion of the Court
SHELBOURNE, District Judge.
The question involved in this case is whether the income accruing in the years 1939, 194-0, and 1941 upon two separate trust funds should he properly taxed to the Trustee of the trust funds or to plaintiff, the Donor.
The creation and terms of the trusts are evidenced by separate trust indentures dated December 1938, which are identical except as to names of the beneficiaries.
The income of the trusts, for all of the years involved, was paid io the Kentucky Trust Company (at the time the trusts were created, the Kentucky Title Trust Company) .
The Trustee and…
2Cases cited9 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. EubankSupreme Court of the United States · 1941
- Central Nat. Bank v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Scofield v. MauritzCourt of Appeals for the Fifth Circuit · 1953