Legal Opinion
Scofield v. Mauritz
Court of Appeals for the Fifth Circuit
Decided July 10, 1953No. 14372PublishedCited by 5 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
Consolidated for trial and appeal as Civil Action No. 1418, the three suits were for the recovery of income taxes overpaid for the taxable years 1942 to 1945, inclusive, on account of deficiencies assessed against plaintiffs, 1 as the result of the commissioner’s action in allocating to the three brothers Mauritz and their wives income which had been allocated to, and returned by, the brothers as trustees of trusts each had created in 1935.
The claim .was: that the grantors of these trusts had made valid and bona fide gifts to the trusts of the interests in the…
Also in this document: Concurrence.
2Cases cited12 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- West v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- United States v. Julius C. BomarCourt of Appeals for the Fifth Circuit · 1993
- Boscio v. Secretario de HaciendaSupreme Court of Puerto Rico · 1962
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Boscio v. Secretary of the TreasurySupreme Court of Puerto Rico · 1962