Legal Opinion
Schofield v. United States
District Court, N.D. Ohio
Decided December 3, 1962No. 37178-37182PublishedCited by 4 opinions
1Opinion of the Court
KALBFLEISCH, District Judge.
These consolidated suits were brought by the beneficiaries of the Schofield Land Trust to recover a refund of personal income taxes paid by them for the years 1949-1955, inclusive. Both the plaintiffs and the Government have moved for summary judgment.
The Schofield Land Trust had considered itself a trust during the years in question and, as a consequence, had distributed nearly all of its annual income to the beneficiaries. Being a trust, it paid few taxes on this income; rather, the beneficiaries included the amounts they received in computing their individual…
2Cases cited8 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Glenn v. Kentucky Color & Chemical Co., IncCourt of Appeals for the Sixth Circuit · 1951
- Helvering v. Alworth TrustCourt of Appeals for the Eighth Circuit · 1943
- Wheeler v. CommissionerUnited States Tax Court · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Mpiliris v. Hellenic Lines, LimitedDistrict Court, S.D. Texas · 1970
- Roy C. Demmon and Mary Scofield Demmon (Husband and Wife) and Mary Scofield Demmon, Trustee U 19-1-48 v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1963
- Ferguson v. CommissionerUnited States Tax Court · 1966
- Ferguson v. CommissionerUnited States Tax Court · 1966