Legal Opinion
Winton v. Kelm
District Court, D. Minnesota
Decided June 8, 1954No. Civ. 4176, 4177, 4178PublishedCited by 21 opinions
1Opinion of the Court
JOYCE, District Judge.
These three suits for tax refund involving identical issues were consolidated for trial.
The three plaintiff taxpayers are surviving children of Joel Winton and Mrs. Helen S. Winton who died in 1934 and 1947 respectively. In 1937 the children established a charitable trust designated as the Joel Foundation in memory of their father. On December 19, 1947 they established a similar trust, the Elizabeth Fund, in memory of their mother. Both trusts qualified for and received from the Treasury Department certificates of exemption from tax as charitable organizations under…
2Cases cited14 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
9 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Palmer v. CommissionerUnited States Tax Court · 1974
- Edwin W. Hudspeth and Maxine G. Hudspeth v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Walter R. Carrington and Ada Raye Carrington v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Kinsey v. CommissionerUnited States Tax Court · 1972
- S. C. Johnson & Son, Inc. v. CommissionerUnited States Tax Court · 1975
16 more not listed; retrieve them via the Exa API.