Legal Opinion
Fisher v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 16, 1942No. 10171PublishedCited by 33 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The Board of Tax Appeals found deficiencies in gift tax for the years 1933, 1935, and 1937. The taxpayer petitions for a re view of the decision of the Board insofar as it concerns a gift made in 1937 to a trustee for the benefit of the donor’s six grandchildren.
In 1937, the taxpayer created an irrevocable trust and transferred certain bonds to the trustee without consideration. The trust agreement provided that the trustee was to make an annual distribution of net income to each of the donor’s six named grandchildren, who were twenty-one years of age, and to the…
2Cases cited17 opinions
- United States v. PelzerSupreme Court of the United States · 1941
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Ryerson v. United StatesSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. BrandegeeCourt of Appeals for the First Circuit · 1941
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
12 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Evans v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Brody v. CommissionerUnited States Tax Court · 1952
- Thorrez v. CommissionerUnited States Tax Court · 1958
- Sensenbrenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1943
28 more not listed; retrieve them via the Exa API.