Legal Opinion
Dixon v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 10, 1940No. 7181PublishedCited by 7 opinions
1Opinion of the Court
CLARK, Circuit Judge.
In its initial and, we think, fundamental, aspect the case at bar is simple. A transfers property to B in trust to pay its income to C for life. The trust is irrevocable and A retains no control over the income. Who, then, must pay the tax on that income ? The statute, arbitrarily, perhaps, but explicity, taxes it to C, the beneficiary, or B, the trustee, as the case may be, but never to A, the grantor, 26 U.S.C.A. §§ 161, 162, cf. §§ 166, 167. That would be the short and easy answer were it not for certain factual complications in the establishment of the trust- — -the…
2Cases cited14 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Burnet v. WellsSupreme Court of the United States · 1933
- Alsop v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Commissioner of Internal Revenue v. TuttleCourt of Appeals for the Sixth Circuit · 1937
- Glendinning v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner of Internal Revenue v. MestaCourt of Appeals for the Third Circuit · 1941
- Weir v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Grummer v. CommissionerUnited States Tax Court · 1966
- Estate of Iversen v. CommissionerUnited States Tax Court · 1975
- Spruance v. Director of RevenueSuperior Court of Delaware · 1971
2 more not listed; retrieve them via the Exa API.