Legal Opinion
Fulham v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided April 10, 1940No. 3531PublishedCited by 18 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
Petitioner was the grantor of a trust. The Commissioner of Internal Revenue concluded that the income of the trust was taxable to the grantor, under Section 166 of the Revenue Act of 1934, 48 Stat. 729, 26 U.S.C.A.Int.Rev.Code, 1 and determined a deficiency in petitioner’s income tax for 1935 in the sum of $1184.89. We have before us a petition to review a decision of the Board of Tax Appeals upholding the Commissioner.
The trust was created in 1930. Petitioner conveyed certain property to himself and another as co-trustee. Clause First provided :
“Until the death of my…
2Cases cited7 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Dumaine v. DumaineMassachusetts Supreme Judicial Court · 1938
- Corkery v. DorseyMassachusetts Supreme Judicial Court · 1916
- Boyden v. StevensMassachusetts Supreme Judicial Court · 1934
- Corning v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner of Internal Revenue v. ProutyCourt of Appeals for the First Circuit · 1940
- Commissioner of Internal Revenue v. BrandegeeCourt of Appeals for the First Circuit · 1941
- Commissioner of Internal Revenue v. BatemanCourt of Appeals for the First Circuit · 1942
- Phipps v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Second Circuit · 1943
13 more not listed; retrieve them via the Exa API.