Legal Opinion
Commissioner of Internal Revenue v. Armour
Court of Appeals for the Seventh Circuit
Decided February 2, 1942No. 7576PublishedCited by 11 opinions
1Opinion of the Court
LINDLEY, District Judge.
The question presented by this review is whether the income from a trust estate is taxable to the settlor, who was also trustee, — whether the instrument, surrounding facts and circumstances produce tax-ability of the grantor within the intent of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788.
The Board found the facts to be substantially as follows. The taxpayer is the widow of J. Ogden Armour, who died August 16, 1927. He had been president and extensive stockholder of a vast corporation engaged in processing and packing meats and a man of great…
2Cases cited22 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. RankinSupreme Court of the United States · 1935
- Helvering v. WoodSupreme Court of the United States · 1940
- White v. HigginsCourt of Appeals for the First Circuit · 1940
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Britton v. StateWyoming Supreme Court · 1992
- Cory v. CommissionerCourt of Appeals for the Third Circuit · 1947
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Commissioner of Internal Revenue v. KatzCourt of Appeals for the Seventh Circuit · 1943
- Hogle v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1942
6 more not listed; retrieve them via the Exa API.