Legal Opinion
Clifford v. Helvering
Court of Appeals for the Eighth Circuit
Decided July 19, 1939No. 11431PublishedCited by 10 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review a decision of the' Board of Tax Appeals which sustained a redetermination by the Commissioner of individual income tax liability of petitioner, George B. Clifford, Jr., for 1934. The facts were stipulated, and hence are not in dispute. So far as here material, they are substantially as follows:
On June 20, 1934, petitioner executed a declaration of trust by which he acknowledged that he held certain securities as a trust estate, in trust for the uses and purposes and upon the terms and conditions set out in the trust instrument; that all the…
2Cases cited19 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
- Helvering v. GowranSupreme Court of the United States · 1937
- Douglas v. WillcutsSupreme Court of the United States · 1935
14 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Mallinckrodt v. NunanCourt of Appeals for the Eighth Circuit · 1945
- Helvering v. HormelCourt of Appeals for the Eighth Circuit · 1940
- Rhodes v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Penn v. CommissionerCourt of Appeals for the Eighth Circuit · 1940
5 more not listed; retrieve them via the Exa API.