Legal Opinion
United States v. Morss
Court of Appeals for the First Circuit
Decided January 14, 1947No. 4195PublishedCited by 20 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
Everett Morss brought this complaint for recovery of income taxes alleged to have been illegally collected for the calendar years 1939, 1940 and 1941. The court below gave judgment for the taxpayer, having rejected a contention by the government that the income of certain trusts was taxable to the grantor under § 22(a) of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 22(a), as applied in Helvering v. Clifford, 1940, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788, 64 F.Supp. 996. The correctness of this ruling is the only question presented to us on appeal. It is not…
2Cases cited10 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. BranchCourt of Appeals for the First Circuit · 1940
- Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Palmer v. CommissionerUnited States Tax Court · 1974
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Lockard v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. Franklin A. ReeceCourt of Appeals for the First Circuit · 1956
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
15 more not listed; retrieve them via the Exa API.