Legal Opinion
Chandler v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 14, 1941No. 7550PublishedCited by 33 opinions
1Opinion of the Court
MARIS, Circuit Judge.
By petition to review the decision of the Board of Tax Appeals redetermining deficiencies in his income taxes for 1934 and 1935 imposed by .the Commissioner of Internal Revenue, Percy M. Chandler asks us to determine that it was error to treat as taxable to him income derived fi-om a trust of which he was the settlor, th< rental value of a family residence at Poop-son, Chester County, Pennsylvania, furnished to him rent free by a corporation controlled by him and to which he rendered valuable services, the expenses paid by the corporation for the maintenance of that…
2Cases cited10 opinions
- Helvering v. FitchSupreme Court of the United States · 1940
- Carrier v. . CarrierNew York Court of Appeals · 1919
- Noel v. ParrottCourt of Appeals for the Fourth Circuit · 1926
- Osborn v. Bankers Trust Co.New York Supreme Court · 1938
- White's Will v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Dean v. CommissionerUnited States Tax Court · 1961
- Greenspun v. CommissionerUnited States Tax Court · 1979
- Hornung v. CommissionerUnited States Tax Court · 1967
- Heyward v. CommissionerUnited States Tax Court · 1961
28 more not listed; retrieve them via the Exa API.