Legal Opinion
Phipps v. Helvering
Court of Appeals for the D.C. Circuit
Decided December 8, 1941No. 7758PublishedCited by 6 opinions
1Opinion of the Court
MILLER, Associate Justice.
The following facts, found by the Board of Tax Appeals, are undisputed: Petitioner is a resident of Denver, Colorado. She filed her Federal income tax return for each of the taxable years with the Collector of Internal Revenue for the District of Colorado. By a trust agreement entered into on or about February 27, 1923, between petitioner, as grantor, and The International Trust Co., as trustee, petitioner created an irrevocable funded insurance trust. Petitioner transferred to the trustee bonds of the par value of $185,000, and caused three policies of insurance on…
2Cases cited13 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Burnet v. WellsSupreme Court of the United States · 1933
- Helvering v. WoodSupreme Court of the United States · 1940
- Taft v. CommissionerSupreme Court of the United States · 1938
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- W. Horace Williams Co. v. CocrehamSupreme Court of Louisiana · 1948
- Commissioner v. WillsonCourt of Appeals for the Sixth Circuit · 1942
- Freeman v. Collector of RevenueLouisiana Court of Appeal · 1959
- Commissioner of Internal Revenue v. JergensCourt of Appeals for the Fifth Circuit · 1942
- Wadewitz v. CommissionerUnited States Tax Court · 1959
1 more not listed; retrieve them via the Exa API.