Legal Opinion
Tucker v. Commissioner
Court of Appeals for the Second Circuit
Decided August 7, 1963No. 357, Docket 28032PublishedCited by 5 opinions
1Opinion of the Court
LEONARD P. MOORE, Circuit Judge.
This is a petition for review of a decision of the Tax Court, reported at 38 T.C. 955 (1962), determining a deficiency of $28,703.71 in the income tax of the petitioner, Marcia Brady Tucker, and her deceased husband1 for the calendar-year 1955. Marcia Brady Tucker is the income beneficiary of a trust created under the will of her father. The entire net income from the trust, other than, capital gains, is payable to her for life.. The income of the trust for 1955 consisted of $380,122.21 of tax-exempt municipal bond interest, $607,497.84 of taxable dividends and…
2Cases cited2 opinions
- Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United StatesUnited States Court of Claims · 1963
- Tucker v. CommissionerUnited States Tax Court · 1962
3Cited by5 opinions
- August J. Fabens v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1975
- Van Buren v. CommissionerUnited States Tax Court · 1987
- Baker v. CommissionerUnited States Tax Court · 1990
- Tucker v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Van Buren v. CommissionerUnited States Tax Court · 1987