Legal Opinion
Morrill v. United States
District Court, D. Maine
Decided April 27, 1964No. Civ. 7-162PublishedCited by 7 opinions
1Opinion of the Court
GIGNOUX, District Judge.
This is an action for refund of federal income taxes for the years 1959,1960 and 1961 in the amounts of $1,736.75, $2,-344.50 and $3,064.63, respectively. The only question presented is whether the amounts of the income of four trusts established by George B. Morrill, Jr., which the trustees applied to the payment of the tuition and room charges of the taxpayers’ four minor children at private schools and colleges, were taxable as income to him under the provisions of Section 677(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 677(a).
The relevant facts, which…
2Cases cited18 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. FitchSupreme Court of the United States · 1940
- Helvering v. StokesSupreme Court of the United States · 1935
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3Cited by7 opinions
- In Re Drexel Burnham Lambert Group Inc.United States Bankruptcy Court, S.D. New York · 1991
- In Re Armorflite Precision, Inc.District Court, D. Maine · 1985
- Danforth v. RuotoloSupreme Judicial Court of Maine · 1994
- Bourisk v. AmalfitanoSupreme Judicial Court of Maine · 1977
- Willard v. BuckNevada Supreme Court · 1969
2 more not listed; retrieve them via the Exa API.