Legal Opinion
Blumenthal v. Commissioner
Court of Appeals for the Second Circuit
Decided April 1, 1935No. 200PublishedCited by 15 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Petitioner seeks a review of a deficiency assessment against her for income taxes for 1929. It is based upon petitioner’s failure to include, in her return, dividends in the sum of $47,250. representing accumulated dividends of $31,500 and current dividends of $15,700, all paid to the trustees of an irrevocable trust which petitioner created February 5, 1929. On that date, she conveyed 3,000 shares of cumulative preferred stock of Sidney Blumenthal & Co., Inc., a New York corporation, to named trustees. This stock was listed on the New York Stock Exchange, and had a…
2Cases cited8 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Murray v. . MarshallNew York Court of Appeals · 1884
- Johnson v. . ZinkNew York Court of Appeals · 1873
- Baker v. TerrellSupreme Court of Minnesota · 1863
- Drier v. HelveringCourt of Appeals for the D.C. Circuit · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Sheaffer v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue, in No. 13,785 v. Robert Makransky, of the Estate of Harry Makransky, and Helen Makransky. Commissioner of Internal Revenue, in Nos. 13,786, 13,787 v. Emanuel Moss and Sylvia Moss. Commissioner of Internal Revenue, in Nos. 13,788, 13,789 v. Hilda B. Schneider. Trust Under Deed of Joseph Binenstock (Deceased), Girard Trust Corn Exchange Bank, Theodora B. Jacobs, Sylvia B. Moss, Hilda B. Schneider (Formerly Hilda B. Raines), Helen B. Makransky, John Tait and Albert Barnes Zink, Trustees, in Nos. 13,790, 13,791 v. Commissioner of Internal Revenue, Commissioner of Internal Revenue, in Nos. 13,792, 13,793 v. Allen C. Jacobs and Theodora B. JacobsCourt of Appeals for the Third Circuit · 1963
- W. Sam Edwards, Administrator of the Estate of Marion H. Allen, Former Collector of Internal Revenue v. Mrs. Dorothy Dannenberg GreenwaldCourt of Appeals for the Fifth Circuit · 1954
- Estate Of Craig R. SheafferCourt of Appeals for the Eighth Circuit · 1963
10 more not listed; retrieve them via the Exa API.