Legal Opinion
Cox v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided April 4, 1940No. 1972, 1984PublishedCited by 12 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
These are petitions to review decisions of the Board of Tax Appeals. They involve the taxable income derived from twoo trust estates during the year 1934. In each case the same question is presented, namely, Was such income taxable to the donor or the beneficiaries of the trust?
Both of the trust instruments were executed on May 16, 1932. In one, hereinafter referred to as the Cox trust, Robert R. Cox is the donor and Robert R. Cox and E. K. Childers are the trustees. In the other, hereinafter referred to as the Childers trust, E. K. Childers is the donor and E. K.…
2Cases cited4 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Burnet v. WellsSupreme Court of the United States · 1933
- Rollins v. HelveringCourt of Appeals for the Eighth Circuit · 1937
3Cited by12 opinions
- White v. HigginsCourt of Appeals for the First Circuit · 1940
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Commissioner of Internal Revenue v. ProutyCourt of Appeals for the First Circuit · 1940
- Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
- Altmaier v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
7 more not listed; retrieve them via the Exa API.