Legal Opinion
Commissioner v. Whitehouse
Court of Appeals for the First Circuit
Decided February 17, 1930No. 2294PublishedCited by 5 opinions
1Opinion of the Court
ANDERSON, Circuit Judge.
This is an appeal by the Commissioner of Internal Revenue from an adverse decision of the Board of Tax Appeals in 7 B. T. A. 600. It involves the question whether an annuity of $5,000, bequeathed to Sybil White-house by James Gordon Bennett, is taxable to her as income. Bennett, a citizen of New York, died on May 14, 1918, leaving a will, duly probated, by which the appellee and several others were left annuities aggregating over $100,000'; the residue of the estate was left to a public charity, the James Gordon Bennett Memorial Home for New York Journalists, to be…
2Cases cited12 opinions
- Irwin v. GavitSupreme Court of the United States · 1925
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Pierrepont v. . EdwardsNew York Court of Appeals · 1862
- In re KohlerAppellate Division of the Supreme Court of the State of New York · 1920
- Heiner v. BeattyCourt of Appeals for the Third Circuit · 1927
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Boston Safe Deposit & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1933
- Union Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- City Stores Company v. SmithDistrict Court, E.D. Pennsylvania · 1957
- Pardee v. CommissionerCourt of Appeals for the Third Circuit · 1933
- Coleman v. CommissionerCourt of Appeals for the Third Circuit · 1945