Legal Opinion
W. K. Frank Trust of 1931 v. Commissioner
Court of Appeals for the Third Circuit
Decided November 2, 1944No. Nos. 8644, 8646PublishedCited by 4 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
These two cases, which were consolidated both for trial in the Tax Court and for argument here, present the same single legal question. The W. K. Frank Trust of 1931 will be referred to as “the taxpayer” and everything said concerning it is applicable in the case of the Robert J. Frank Trust of 1931 except as to the amount involved.
The trust was set up in 1931. Its original corpus was the entire capital stock of W. K. Frank, Inc. This corporation was liquidated in 1938 and taxpayer received as a distribution in liquidation shares of the National Steel Corporation and…
2Cases cited8 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1937
- Bank of America Nat. T. & Sav. Ass'n v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
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3Cited by4 opinions
- United States v. BenedictSupreme Court of the United States · 1950
- Green v. United StatesCourt of Appeals for the Tenth Circuit · 2018
- Frank v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Green v. United StatesDistrict Court, W.D. Oklahoma · 2015