Legal Opinion
Irish v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 30, 1942No. 7945PublishedCited by 17 opinions
1Opinion of the Court
JONES, Circuit Judge.
This matter is here on the taxpayer’s petition for the review of a decision of the Board of Tax Appeals sustaining a deficiency income tax assessment by the Commissioner of Internal Revenue for the years 1935 and 1936 under the following circumstances.
In 1935 the petitioner transferred by deed approximately $250,000 worth of securities to trustees consisting of his son, his son-in-law and a third individual who was not related to the settlor either by blood or by marriage. The settlor was a resident of Pennsylvania, as were also all of the trustees, and the deed of trust…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Hormel v. HelveringSupreme Court of the United States · 1941
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corliss v. BowersSupreme Court of the United States · 1930
- Morgan v. CommissionerSupreme Court of the United States · 1940
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Estate of Mandels v. CommissionerUnited States Tax Court · 1975
- Schultz v. CommissionerUnited States Tax Court · 1968
- United States v. LehighDistrict Court, W.D. Arkansas · 1961
- United States v. De BonchampsCourt of Appeals for the Ninth Circuit · 1960
12 more not listed; retrieve them via the Exa API.