Legal Opinion
Commissioner of Internal Revenue v. Wilson
Court of Appeals for the Seventh Circuit
Decided January 31, 1942No. 7745PublishedCited by 2 opinions
1Opinion of the Court
KERNER, Circuit Judge.
Petitioner asks this court to review a decision of the Board of Tax Appeals absolving respondent from a claimed deficiency in income tax for the years 1934 and 1935.
On December 21, 1933, respondent created a trust for the benefit of his son to continue for not more than two years. The son was married and at that time was 28 years of age and had shortly prior thereto entered the employ of his father’s law firm. This trust was created for two years because respondent did not wish to set up a trust of a permanent character until the son had demonstrated to his father’s…
2Cases cited16 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. HorstSupreme Court of the United States · 1940
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Bogardus v. CommissionerSupreme Court of the United States · 1937
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3Cited by2 opinions
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Cory v. CommissionerCourt of Appeals for the Third Circuit · 1947