Legal Opinion
Bergan v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 9, 1935No. 103PublishedCited by 18 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Charles E. Johnson died September 4, 1924, leaving a widow and two children. His widow died December 6, 1932. Mr. Johnson, by his will, created a trust of his entire estate consisting of parcels of real estate. The trust continued during the life of his widow and the provisions thereof for her benefit read: “I direct my executors and trustees hereunder to pay to my beloved wife, Kate A. Johnson, fifty per cent, or one-half of the said net income arising from my estate so long as she shall live, and direct that the same shall be paid to her in quarterly yearly payments,…
2Cases cited7 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
- Levey v. HelveringCourt of Appeals for the D.C. Circuit · 1933
- Leach v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
- United States v. Mahoning Coal RR Co.Court of Appeals for the Sixth Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Ben Bimberg & Co. v. HelveringCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. Central United Nat. BankCourt of Appeals for the Sixth Circuit · 1938
- Du Pont Testamentary Trust v. CommissionerUnited States Tax Court · 1976
- Helvering v. Cannon Valley Milling Co.Court of Appeals for the Eighth Circuit · 1942
- Cooperstown Corp. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1944
13 more not listed; retrieve them via the Exa API.