Legal Opinion
Commissioner v. Goulder
Court of Appeals for the Sixth Circuit
Decided December 2, 1941No. 8625PublishedCited by 16 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
Respondent, Herbert G. Goulder, was, the owner of 5,000 shares of the common capital stock of the Federal Knitting Mills. Company. On October 1, 1934, he executed a trust instrument transferring the entire *6875,000 shares to himself as trustee for the benefit of his wife, Edna G. Goulder, and caused the corporation to so transfer the shares on its books. The preamble to the -declaration of trust provided the settlor was desirous of making provision for the maintenance, support and welfare of his wife, Edna G. Goulder. This clause was subsequently amended by the settlor and…
2Cases cited5 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. RichterSupreme Court of the United States · 1941
- Commissioner v. Central Nat. Bank of ClevelandCourt of Appeals for the Sixth Circuit · 1941
3Cited by16 opinions
- Commissioner of Internal Revenue v. Lincoln Electric Co.Court of Appeals for the Sixth Circuit · 1949
- Suhr v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Lenox Clothes Shops v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Price v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
11 more not listed; retrieve them via the Exa API.