Legal Opinion
Gallagher v. Smith
Court of Appeals for the Third Circuit
Decided June 3, 1955No. 11305PublishedCited by 104 opinions
1Opinion of the Court
MARIS, Circuit Judge.
The issue presented on this appeal is whether all or only one-thirteenth of the net income of a trust fund created by the will of the plaintiff’s deceased husband is taxable, for income tax purposes, against her. The dispute arises out of the following facts:
The testator, Edward A. Gallagher, a resident of Philadelphia, Pennsylvania, died on March 19, 1942, survived by his widow, who is the plaintiff, and thirteen children. By the terms of his will he created a trust during the lifetime of his widow or until her remarriage. In the event of her death or remarriage the…
2Cases cited34 opinions
- Milliken v. MeyerSupreme Court of the United States · 1941
- Corliss v. BowersSupreme Court of the United States · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
- Lyeth v. HoeySupreme Court of the United States · 1938
- Freuler v. HelveringSupreme Court of the United States · 1934
29 more not listed; retrieve them via the Exa API.
3Cited by104 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- United States v. Michael H. Boulware, United States of America v. Michael H. BoulwareCourt of Appeals for the Ninth Circuit · 2004
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
99 more not listed; retrieve them via the Exa API.