Legal Opinion
Union Trust Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided May 28, 1936No. 5983PublishedCited by 5 opinions
1Opinion of the Court
BUFFINGTON, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals. Thomas W. Phillips, Jr., executed a trust agreement naming the petitioner as trustee and designating his four children then living and any after-born children as beneficiaries. The trustee filed four separate income tax returns up to 1924, and after the birth of a fifth child in 1924 filed five separate income tax returns. The commissioner concluded that but one trust estate was created by the deed of trust and determined a deficiency. The board sustained the commissioner.
The decisive question…
2Cases cited2 opinions
- US Trust Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- HELVERING, COMMR. OF INTERNAL REVENUE v. McILVAINE TR.Supreme Court of the United States · 1936
3Cited by5 opinions
- Merrick v. Sharp & Dohme, Inc.Court of Appeals for the Seventh Circuit · 1951
- United Presbyterian Foundation v. BerrymanSupreme Court of Kansas · 1979
- Midwood Associates, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Rand Trust v. CommissionerUnited States Tax Court · 1960
- Fidelity Union Trust Co. v. KellyDistrict Court, D. New Jersey · 1938