Legal Opinion
Wayne Hugh Easley Trust v. Commissioner
Court of Appeals for the Ninth Circuit
Decided December 22, 1955No. 14199PublishedCited by 2 opinions
1Opinion of the Court
CLARK, District Judge.
This matter is here on petition for review of the decision of the Tax Court. All of the facts were stipulated and as taken from the stipulation were summarized by the Tax Court as follows:
The petitioners herein, the Wayne Hugh Easley Trust (hereinafter sometimes referred to as Trust No. 1) and the Roger Kent Easley Trust (hereinafter sometimes referred to as Trust No. 2) were created on October 1, 1940, by separate written Declarations of Trust of the same date executed by W. H. Easley and Margaret A. Easley as settlors. Since that date and throughout the period here…
2Cases cited3 opinions
- New Oakmont Corporation v. United StatesUnited States Court of Claims · 1949
- Easley v. CommissionerUnited States Tax Court · 1947
- Schreiber v. CommissionerCourt of Appeals for the Sixth Circuit · 1947
3Cited by2 opinions
- Tenoco Oil Company, Inc. v. Department of Consumer Affairs and Pedro Ortiz-Alvarez, Secretary of the Department of Consumer AffairsCourt of Appeals for the First Circuit · 1989
- Wayne Hugh Easley Trust, W. H. Easley, Trustee v. Commissioner of Internal Revenue, Roger Kent Easley Trust, W. H. Easley, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955