Legal Opinion
W. Clarke Swanson, Jr., 1950 Trust Under Instrument Dated January 3, 1955, Swanco Trust Company, Trustee, and Cross-Appellant v. Commissioner of Internal Revenue, and Cross-Appellee. Carol Swanson Rhoden, 1950 Trust Under Instrument Dated January 3, 1955, Swanco Trust Company, Trustee, and Cross-Appellant v. Commissioner of Internal Revenue, and Cross-Appellee. Gerock Hurley Swanson, 1950 Trust Under Instrument Dated January 3, 1955, Swanco Trust Company, Trustee, and Cross-Appellant v. Commissioner of Internal Revenue, and Cross-Appellee
Court of Appeals for the Eighth Circuit
Decided June 13, 1975No. 74-1777PublishedCited by 1 opinion
1Opinion of the Court
518 F.2d 59
75-2 USTC P 9528
W. Clarke SWANSON, Jr., 1950 Trust Under Instrument Dated
January 3, 1955, Swanco Trust Company, Trustee,
Petitioner-Appellee and Cross-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant and
Cross-Appellee.
Carol Swanson RHODEN, 1950 Trust Under Instrument Dated
January 3, 1955, Swanco Trust Company, Trustee,
Petitioner-Appellee and Cross-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant and
Cross-Appellee.
Gerock Hurley SWANSON, 1950 Trust Under Instrument Dated
January 3, 1955, Swanco Trust Company, Trustee,
Petitioner-Appellee and…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Swanson v. CommissionerCourt of Appeals for the Eighth Circuit · 1975
- Parker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1948
- Henry W. Sohosky v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Herberts v. CommissionerUnited States Tax Court · 1948
3Cited by1 opinion
- Nancy C. Terriberry, Bruce T. Terriberry and Sarasota Bank & Trust Co., on Behalf of the Estate of G. Gilson Terriberry v. United StatesCourt of Appeals for the Fifth Circuit · 1975