Legal Opinion
Sinopoulo v. Jones
Court of Appeals for the Tenth Circuit
Decided March 21, 1946No. 3219PublishedCited by 31 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
The question presented for decision in this case is whether income from two trusts for the years 1939, 1940 and 1941 is chargeable to the trustor under Section 22(a) of the Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, § 22(a). The facts were stipulated and are not in dispute. The facts necessary for consideration of the legal question are substantially these:
Appellant, Peter Sinopoulo, is a man of considerable means. On July 12, 1930, he transferred 250 shares of corporate stock of the Midwest Enterprise Company from his individual ownership to himself as trustee…
2Cases cited17 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
- Losh v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1944
12 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Fono v. CommissionerUnited States Tax Court · 1982
- Ward v. CommissionerUnited States Tax Court · 1986
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- M.T. Straight's Trust, Francis L. McCrea Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
26 more not listed; retrieve them via the Exa API.