Legal Opinion
Bush v. Commissioner
Court of Appeals for the Eighth Circuit
Decided November 13, 1941No. 12060PublishedCited by 4 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This case was argued with McKnight v. Commissioner, 123 F.2d 240, the opinion in which was filed this day. The petitioner on December 11, 1934, created two short term family trusts similar in all substantial respects to the trust considered in the McKnight case. Both of the trusts created by the petitioner terminated in less than three years. One was for the benefit of the petitioner’s wife, and the other for the benefit of his sister, who was dependent on him. The petitioner during the years 1935, 1936 and 1937 regarded the trust income as taxable to the beneficiaries…
2Cases cited5 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. BarbourCourt of Appeals for the Second Circuit · 1941
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1940
- McKnight v. CommissionerCourt of Appeals for the Eighth Circuit · 1941
- Reuter v. CommissionerCourt of Appeals for the Fifth Circuit · 1941
3Cited by4 opinions
- Boscio v. Secretario de HaciendaSupreme Court of Puerto Rico · 1962
- Boscio v. Secretary of the TreasurySupreme Court of Puerto Rico · 1962
- Kohnstamm v. PedrickDistrict Court, S.D. New York · 1945
- Paster v. CommissionerUnited States Tax Court · 1961