Legal Opinion
Commissioner of Internal Revenue v. Caspersen
Court of Appeals for the Third Circuit
Decided April 1, 1941No. 7450Published
1Opinion of the Court
119 F.2d 94 (1941)
COMMISSIONER OF INTERNAL REVENUE
v.
CASPERSEN.
No. 7450.
Circuit Court of Appeals, Third Circuit.
April 1, 1941.
L. W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.
Jackson R. Collins, of New York City, for respondent.
Before MARIS, CLARK, and JONES, Circuit Judges.
JONES, Circuit Judge.
The taxpayer conveyed certain property to her husband, as trustee. By the terms of the trust agreement,[1] a specified amount of the annual income from the trust estate was definitely payable to the…
2Cases cited12 opinions
- Sobel v. SobelSupreme Court of New Jersey · 1926
- Clark v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
- Fulham v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Boehm v. BoehmNew Jersey Court of Chancery · 1917
- In re GaneyNew Jersey Court of Chancery · 1921
7 more not listed; retrieve them via the Exa API.