Legal Opinion
Mercantile-Commerce Bank & Trust Co. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided January 15, 1948No. 13587PublishedCited by 5 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review a decision of the Tax Court which adjudged a deficiency in income tax for the year 1943. The material facts were stipulated and embodied in findings entered by the Tax Court.
In 1939 P. D. George transferred certain stock in the P. D. George Company to himself and to others as trustees in trust for his seven sons. Under the provisions of the trust instrument P. D. George retained the right and power to change the beneficiaries of the income and corpus and also the right to accelerate the distribution of the property in trust. The Commissioner…
2Cases cited15 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Helvering v. CliffordSupreme Court of the United States · 1940
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Irwin v. GavitSupreme Court of the United States · 1925
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3Cited by5 opinions
- Faust v. Metropolitan Government of NashvilleCourt of Appeals of Tennessee · 2006
- Brotherhood of Locomotive Firemen and Enginemen, a National Railway Labor Organization v. Northern Pacific Railway Company, a CorporationCourt of Appeals for the Eighth Circuit · 1960
- Newman & Co. v. United StatesDistrict Court, S.D. New York · 1968
- Donald E. Baker and Barbara M. Baker v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Donald E. Baker and Barbara M. Baker v. United StatesCourt of Appeals for the Eighth Circuit · 1972