Legal Opinion
Lindley's Trust No. 1 v. Commissioner
Court of Appeals for the Eighth Circuit
Decided June 24, 1941No. Nos. 11952, 11953PublishedCited by 7 opinions
1Opinion of the Court
COLLET, District Judge.
This case is here on petition to review a decision of the Board of Tax Appeals affirming the Commissioner of Internal Revenue’s action in making certain deficiency assessments against petitioners, the Clarkson Lindley Trust No. 1, Anna Gale Lindley, Charlotte Lindley Wurtele and Alfred D. Lindley, trustees, and Clarkson Lindley Trust No. 2, Anna Gale Lindley, Charlotte Lindley Wurtele and Alfred D. Lindley, trustees. Both petitions were submitted together, and since the issues are the same both will be treated as one case.
On May 10, 1924, Clarkson Lindley was the owner…
2Cases cited12 opinions
- Manhattan Properties, Inc. v. Irving Trust Co.Supreme Court of the United States · 1934
- Boeing v. OwsleySupreme Court of Minnesota · 1913
- Butt v. EllettSupreme Court of the United States · 1874
- Commissioner of Internal Revenue v. LyonCourt of Appeals for the Ninth Circuit · 1938
- Connecticut Railway & Lighting Co. v. PalmerSupreme Court of the United States · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Earl Vest and Fay Vest, Petitioners-Appellees-Cross v. Commissioner of Internal Revenue, Respondent-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Vest v. CommissionerUnited States Tax Court · 1971
- Frankenfield v. CommissionerUnited States Tax Court · 1952
- Harcum v. United StatesDistrict Court, E.D. Virginia · 1958
- Herman B. Meiselman and Claire Meiselman, General Realty & Management, Inc., Delux Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
2 more not listed; retrieve them via the Exa API.