Legal Opinion
Commissioner of Internal Revenue v. Chamberlain
Court of Appeals for the Second Circuit
Decided July 22, 1941No. 213PublishedCited by 18 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The Commissioner included in the taxable income of the respondent for the year 1934 the income of a trust the respondent had created for the period and purposes later stated herein. The Board of Tax Appeals held that such trust income was not taxable to the respondent and the Commissioner brought this petition to review that decision.
None of the relevant facts are in dispute. On March 7, 1934, the respondent transferred in trust certain property to Thomas I. Parkinson and himself as trustees who were to pay over the net income to the trustees of Columbia University in the…
2Cases cited8 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
- Helvering v. EubankSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. BranchCourt of Appeals for the First Circuit · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Danz v. CommissionerUnited States Tax Court · 1952
- Choate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- United States v. PierceCourt of Appeals for the Eighth Circuit · 1943
- Commissioner of Internal Revenue v. BatemanCourt of Appeals for the First Circuit · 1942
- Cory v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
13 more not listed; retrieve them via the Exa API.