Legal Opinion
Commissioner of Internal Revenue v. F. G. Bonfils Trust
Court of Appeals for the Tenth Circuit
Decided November 6, 1940No. 2135, 2136PublishedCited by 28 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
These are petitions to review a decision of the Board of Tax Appeals.
The Facts.
F. G. Bonfils, a resident of Denver, Colorado, died testate, February 2, 1933, leaving surviving him Belle Bonfils, his widow. By his. will he made specific bequests and left the remainder of his estate to The Denver National Bank and The First National Bank, of Kansas City, Missouri, as trustees. The trustees were directed to collect the income from the trust estate and out of the net income to pay, in their absolute discretion, for the education of two minor children, up to $10,000, and…
2Cases cited19 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Hecht v. MalleySupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
14 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Danz v. CommissionerUnited States Tax Court · 1952
- Commissioner of Internal Rev. v. Robertson's EstateCourt of Appeals for the Fourth Circuit · 1944
- Commissioner of Internal Revenue v. Citizens & Southern Nat. BankCourt of Appeals for the Fifth Circuit · 1945
- Commissioner v. Bank of America Nat. Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1943
23 more not listed; retrieve them via the Exa API.