Legal Opinion
Commissioner of Internal Revenue v. Clark. Commissioner of Internal Revenue v. Rutherford
Court of Appeals for the Seventh Circuit
Decided February 19, 1953No. 10676, 10677PublishedCited by 9 opinions
1Opinion of the Court
MAJOR, Chief Judge.
These are petitions to review a decision of the Tax Court holding that the income of certain charitable trusts for the year 1946 was not properly taxable to the respondents, as asserted by the Commissioner. The two cases were considered together by the Tax Court inasmuch as each presented identical questions for decision. They are similarly presented to this court and will be treated accordingly.
There is no dispute concerning the facts as found by the Tax Court, which follow a stipulation entered into by the parties. However, even though only a question of law is involved,…
2Cases cited12 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. HorstSupreme Court of the United States · 1940
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Helvering v. StuartSupreme Court of the United States · 1942
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Flitcroft v. CommissionerUnited States Tax Court · 1962
- Stearns Magnetic Mfg. Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Stearns (Two Cases)Court of Appeals for the Seventh Circuit · 1954
- Capital National Bank of Tampa, Cross-Appellant v. J.A. Hutchinson, Jr., Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1970
- Anne Harley Kohl and William J. Harley, as Surviving Executors of the Estate of William S. Harley, Deceased, Etc. v. United StatesCourt of Appeals for the Seventh Circuit · 1955
- Baxter v. StateAlabama Court of Appeals · 1962
4 more not listed; retrieve them via the Exa API.