Legal Opinion
Bacciocco v. United States
Court of Appeals for the Sixth Circuit
Decided February 6, 1961No. Nos. 14118-20PublishedCited by 1 opinion
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The appeals in these three actions are from separate judgments of the District Court dismissing complaints seeking the recovery of income taxes for the year 1948, which appellants claim were erroneously and illegally assessed by the Commissioner of Internal Revenue and paid to the Collector. Each case involved a trust instrument executed in 1923 by William J. Williams for the benefit of one of his three sisters and the children of one of the sisters. Each trust was identical in its terms except for the different names of the sisters. Into each trust…
2Cases cited11 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
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