Legal Opinion
Richard N. Gunnison and Vivian E. Gunnison v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 2, 1972No. 71-1261PublishedCited by 17 opinions
1Opinion of the Court
ENOCH, Senior Circuit Judge.
The facts in this case are largely stipulated and may be briefly stated as follows. The late Walter L. Gunnison, father of petitioner-appellant Richard N. Gunnison, was employed by Enterprise Railway Equipment Company. Vivian E. Gunnison is a party to this cause only because she and her husband Richard filed a joint return. References hereinafter to “petitioner” mean Richard N. Gunnison.
In 1945 and in 1951, respectively, Enterprise adopted a profit-sharing trust and a pension plan and trust, both of which qualified as employees’ trusts pursuant to the provisions of…
2Cases cited8 opinions
- United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
- Glinske v. CommissionerUnited States Tax Court · 1951
- United States v. Ben Martin and Rachel T. MartinCourt of Appeals for the Eighth Circuit · 1964
- Fry v. CommissionerUnited States Tax Court · 1952
- Fry's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Karen Frances ULANE, Plaintiff-Appellee, v. EASTERN AIRLINES, INC., a Delaware Corporation, Defendant-AppellantCourt of Appeals for the Seventh Circuit · 1984
- Benbow v. CommissionerUnited States Tax Court · 1984
- Ridenour v. United StatesUnited States Court of Claims · 1983
- Sarmir v. CommissionerUnited States Tax Court · 1976
- Benbow v. CommissionerCourt of Appeals for the Seventh Circuit · 1985
12 more not listed; retrieve them via the Exa API.