Legal Opinion
States v. Stroop
Court of Appeals for the Sixth Circuit
Decided February 9, 1940No. 8108PublishedCited by 6 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
This is an appeal by appellant, United States of America, from a judgment of $3,-557.76, awarded appellee, Hannah G. Stroop, because of the overpayment of income taxes for the calendar year 1929.
On October 17, 1928, appellee, settlor, and the National City Bank of New York City, trustee, entered into a trust agreement in the City of New York whereby appellee transferred and set over to the trustee certain securities listed in a schedule attached to the trust agreement for certain uses and purposes specified therein.
The trustee was required to apply the income arising…
2Cases cited14 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
- Brown v. HelveringSupreme Court of the United States · 1934
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Anderson v. WilsonSupreme Court of the United States · 1933
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hopkins v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Helvering v. DunningCourt of Appeals for the Fourth Circuit · 1941
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Helvering v. DunningCourt of Appeals for the Fourth Circuit · 1941
1 more not listed; retrieve them via the Exa API.