Legal Opinion
Armstrong v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 6, 1944No. 2800, 2801PublishedCited by 27 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
These appeals come to us from the United States Tax Court, and involve income taxes for the year 1939. The two cases involve identical questions. They were consolidated before the tax court and also on appeal to this court. The discussion of the facts will be confined to No. 2801, Gayle Geard Armstrong v. Commissioner. The sole question presented is whether income from certain trusts is chargeable to the petitioners as their income.
The decisions of the Tax Court are entitled to great weight and consideration. As to all questions of fact, its findings are conclusive and…
2Cases cited5 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
- Desch v. DeschSupreme Court of Colorado · 1913
- Hogle v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1942
3Cited by27 opinions
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Sinopoulo v. JonesCourt of Appeals for the Tenth Circuit · 1946
- Doll v. CommissionerCourt of Appeals for the Eighth Circuit · 1945
- Losh v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1944
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
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