Legal Opinion
Whitehead v. Commissioner
Court of Appeals for the Fourth Circuit
Decided April 9, 1945No. 5349PublishedCited by 7 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal by Eleanor Whitehead (hereinafter called petitioner) from a decision of the Tax Court of the United States determining the amount of petitioner’s federal income tax for the year 1941.
William Kable, prior to his death in 1920, created a testamentary trust for the benefit of petitioner (his wife) and their three children. In the corpus of this trust were all the outstanding shares of stock in the Staunton Military Academy, Incorporated (hereinafter called the Academy). Petitioner was to receive the net income of the trust for life, except that as each…
2Cases cited9 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Commissioner of Internal Revenue, in No. 13,785 v. Robert Makransky, of the Estate of Harry Makransky, and Helen Makransky. Commissioner of Internal Revenue, in Nos. 13,786, 13,787 v. Emanuel Moss and Sylvia Moss. Commissioner of Internal Revenue, in Nos. 13,788, 13,789 v. Hilda B. Schneider. Trust Under Deed of Joseph Binenstock (Deceased), Girard Trust Corn Exchange Bank, Theodora B. Jacobs, Sylvia B. Moss, Hilda B. Schneider (Formerly Hilda B. Raines), Helen B. Makransky, John Tait and Albert Barnes Zink, Trustees, in Nos. 13,790, 13,791 v. Commissioner of Internal Revenue, Commissioner of Internal Revenue, in Nos. 13,792, 13,793 v. Allen C. Jacobs and Theodora B. JacobsCourt of Appeals for the Third Circuit · 1963
- Cyrus Q. Stewart, Jr., and William L. Stewart, as Executors of the Will of Mildred L. Stewart, Deceased v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1975
- Knipe v. CommissionerUnited States Tax Court · 1965
- Blohm v. CommissionerUnited States Tax Court · 1991
2 more not listed; retrieve them via the Exa API.