Legal Opinion
Winthrop M. Crane, III v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 25, 1966No. 6779_1PublishedCited by 9 opinions
1Opinion of the Court
ALDRICH, Chief Judge.
These are consolidated petitions to review decisions of the Tax Court upholding the Commissioner’s imposition of deficiencies. Basic to the case is an undertaking which the court found to be a trust, and since petitioners so claim, we will assume found correctly. The exact terms of this trust are quoted in the court’s opinion, Winthrop M. Crane, III, 1966, 45 T.C. 397, together with a detailed stipulation, neither of which need be in terms repeated. Much of petitioners’ argument is devoted to discussing the nuances of the language of the instrument. While the language is…
2Cases cited6 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Harold C. Booth v. Varian AssociatesCourt of Appeals for the First Circuit · 1964
- John E. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Crane v. CommissionerUnited States Tax Court · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Vaira v. CommissionerUnited States Tax Court · 1969
- La Fargue v. CommissionerUnited States Tax Court · 1979
- Scheft v. CommissionerUnited States Tax Court · 1972
- Airline Pilots Ass'n International v. United Airlines, Inc.California Court of Appeal · 2014
- Williams v. Comm'rUnited States Tax Court · 2011
4 more not listed; retrieve them via the Exa API.