Legal Opinion
Hopkins v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided August 21, 1944No. 9566PublishedCited by 18 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
The question for decision is whether net taxable income of two trusts set up by pe*686titioner for the benefit of his two sons is taxable to him.
Petitioner was sixty-one years of age on December 31, 1935, and at that time had two sons, fifteen and sixteen years of age respectively. Petitioner was president of the Cleveland Graphite Bronze Company, a large manufacturing company in Cleveland, Ohio, and owned 43,000 shares of its capital stock which had an approximate value of $2,000,000. The stock of the company was listed on the New York Stock Exchange. On December 31,…
2Cases cited19 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Gould v. GouldSupreme Court of the United States · 1917
- Helvering v. StuartSupreme Court of the United States · 1942
- Douglas v. WillcutsSupreme Court of the United States · 1935
14 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Twinam v. CommissionerUnited States Tax Court · 1954
- Wooster Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Estate of D. E. Hamiel, Deceased, the Ohio National Bank of Columbus v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Brooke v. United StatesDistrict Court, D. Montana · 1969
- Boscio v. Secretario de HaciendaSupreme Court of Puerto Rico · 1962
13 more not listed; retrieve them via the Exa API.