Legal Opinion
Plimpton v. Commissioner
Court of Appeals for the First Circuit
Decided May 5, 1943No. 3814PublishedCited by 13 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals, now the Tax Court of the United States, sustaining the Commissioner’s determination of a deficiency in the petitioner’s income tax for the calendar year 1937.
The only question presented is as to the amount of taxable income which the petitioner received from a trust created on December 31, 1931, of which he was both a trustee and a beneficiary. The events leading up to the creation of this trust are important and will have to be considered in some detail.
On February 16, 1923, Herbert M. Plimpton,…
2Cases cited8 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. RankinSupreme Court of the United States · 1935
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. StearnsCourt of Appeals for the Second Circuit · 1933
- Commissioner of Internal Revenue v. BatemanCourt of Appeals for the First Circuit · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Stix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- United States v. Francis L. Higginson, TrusteesCourt of Appeals for the First Circuit · 1956
- Wood v. CommissionerUnited States Tax Court · 1951
- Flato v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Emery v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1946
8 more not listed; retrieve them via the Exa API.