Legal Opinion
Richardson v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 9, 1941No. 239PublishedCited by 33 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is an appeal by H. S. Richardson from a decision of the Board of Tax Appeals adjudging an income tax deficiency against him of $199,920.36 for the year 1933. Two questions are involved. The first is whether the income for the year 1933 from five trusts created by the taxpayer’s wife in May, 1932, is taxable against him. The second is whether cer tain profits which he realized from short sales of stock resulted in income taxable to him for the year 1933.
The Trusts.
In July, 1931, the taxpayer decided to divide his large estate with his wife and to that end…
2Cases cited8 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- United States v. FieldSupreme Court of the United States · 1921
- United States v. FieldSupreme Court of the United States · 1921
- Richardson v. SmithCourt of Appeals for the Second Circuit · 1939
- McMurtry v. StateSupreme Court of Connecticut · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Sammy Lee Terrell v. R.D. Brewer, Warden Jon Morales Christopher C. PhillipsCourt of Appeals for the Ninth Circuit · 1991
- Commissioner of Internal Revenue v. NewmanCourt of Appeals for the Second Circuit · 1947
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
28 more not listed; retrieve them via the Exa API.