Legal Opinion
Grant v. Nicholas
District Court, D. Colorado
Decided January 6, 1955No. Civ. Nos. 4344, 4345PublishedCited by 2 opinions
1Opinion of the Court
CHRISTENSON, District Judge.
These are suits brought by the taxpayer, trustee of two inter vivos trusts, to recover federal income taxes and interest alleged to have been erroneously collected for 1946 and 1947. The two cases have been consolidated for trial, as they involve similar trust instruments and common questions of fact and law. The controlling question is whether the trustee in the first instance properly claimed deductions for income paid or credited to beneficiaries within the contemplation of Section 162(c) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 162(c). Defendant has…
2Cases cited16 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
- Eisenmenger v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Commissioner of Internal Revenue v. StearnsCourt of Appeals for the Second Circuit · 1933
- Channing v. HassettCourt of Appeals for the First Circuit · 1952
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3Cited by2 opinions
- Hay v. United StatesDistrict Court, N.D. Texas · 1967
- Bohan v. United StatesDistrict Court, W.D. Missouri · 1971