Legal Opinion
Helvering v. Dunning
Court of Appeals for the Fourth Circuit
Decided March 10, 1941No. 4730PublishedCited by 5 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal from a decision of the United States Board of Tax Appeals (hereinafter called the Board) in which it was held that Henry A. B. Dunning (hereinafter called respondent) was not taxable on the income of five trust estates for the year 1934. See Henry A. B. Dunning v. Commissioner, May 10, 1940, 41 B.T.A. 1101.
On May 31, 1932, respondent executed five deeds of trust to the Maryland Trust Company and himself, as trustees, conveying stock in Hynson, Wescott & Dunning, Inc., to beheld in trust for the benefit of his wife and children. -Under the terms of the…
2Cases cited29 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HallockSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Douglas v. WillcutsSupreme Court of the United States · 1935
24 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
- Commissioner of Internal Revenue v. BettsCourt of Appeals for the Seventh Circuit · 1941
- Commissioner of Internal Revenue v. O'KEEFFECourt of Appeals for the First Circuit · 1941
- Helvering v. DunningCourt of Appeals for the Fourth Circuit · 1941