Legal Opinion
Bush v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 4, 1943No. Na. 104PublishedCited by 24 opinions
1Opinion of the Court
FRANK, Circuit Judge.
1. The Tax Court held and the Commissioner contends that this case is governed by Helvering v. Leonard, 310 U.S. 80, 60 S.Ct. 780, 84 L.Ed. 1087, because (so the argument runs) the doctrine of the Leonard case applies to any trust created by a husband for his wife, during the marriage, even if the trust remains unalterable after the divorce, if it is then supplemented by the husband’s guarantee to maintain the trust income at a given level. With that sweeping generalization we cannot agree; in such a case, the situation is the same as if the wife, having independent…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Irwin v. GavitSupreme Court of the United States · 1925
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
- Ketcham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Cushman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Kohnstamm v. PedrickCourt of Appeals for the Second Circuit · 1945
19 more not listed; retrieve them via the Exa API.