Legal Opinion
Commissioner of Internal Revenue v. Brown
Court of Appeals for the Third Circuit
Decided September 4, 1941No. 7716PublishedCited by 6 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
The question presented by the petition at bar is whether or not the income for the year 1935 to a trust created on January 1, 1927, by the respondent and taxpayer, Antoinette K. Brown, should be treated as taxable income to her. The Commissioner insists that it should be so treated under Section 22(a), Section 166, or Section 167 of the Revenue Act of 1934, 48 Stat. 686, 729, 26 U.S.C.A., Internal Revenue Acts, pages 669, 727.
The indenture of trust provides that $35 a month shall be paid from the trust income to Margaret Kane, a retired servant of the grantor, and that…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Helvering v. EubankSupreme Court of the United States · 1941
- Hutchison v. RossNew York Court of Appeals · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hassett v. Far West Federal Savings & Loan Ass'n (In Re O.P.M. Leasing Services, Inc.)United States Bankruptcy Court, S.D. New York · 1984
- Harrison v. City National Bank of Clinton, IowaDistrict Court, S.D. Iowa · 1962
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Cory v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Helvering v. BokCourt of Appeals for the Third Circuit · 1942
1 more not listed; retrieve them via the Exa API.