Legal Opinion
Commissioner of Internal Revenue v. Dean
Court of Appeals for the Tenth Circuit
Decided March 3, 1939No. 1738PublishedCited by 15 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This petition to review a redetermination of the Board of Tax Appeals presents the question whether certain trust income was taxable to the trustees or the beneficiary of the trust.
Oliver H. Dean died testate on January 3, 1928. After making certain bequests, he bequeathed the rest, residue, and remainder of his estate to two trustees for administration in trust and ultimate distribution in the manner therein provided. Respondent here was one of the named trustees and a beneficiary. The will directed the trustees to pay out of the net income of the estate to respondent…
2Cases cited4 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Hubbell v. HelveringCourt of Appeals for the Eighth Circuit · 1934
- Dean v. CommissionerUnited States Board of Tax Appeals · 1937
3Cited by15 opinions
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Mott v. United StatesUnited States Court of Claims · 1972
- Helvering v. Rhodes' EstateCourt of Appeals for the Eighth Circuit · 1941
- United States Trust Co. v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1986
- Henricksen v. Baker-Boyer Nat. BankCourt of Appeals for the Ninth Circuit · 1944
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