Legal Opinion
Cochran's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 8, 1949No. 13702PublishedCited by 6 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
The petition here is to review decision of the Tax Court which decides that there is deficiency in estate tax for the estate of Mary V. Cochran who died a resident of Missouri on January 5, 1944. The findings of fact and opinion are reported at 9 T.C. 242.
It appears from the undisputed findings that on June 8, 1928, Mrs. Cochran created a trust and transferred securities to the St. Louis Trust Company and her daughter Ella Cochran Sluder as trustees, providing in the trust agreement, among other things, that the income from the trust property was to be paid to herself…
2Cases cited6 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
- Commissioner of Internal Revenue v. JosephsCourt of Appeals for the Eighth Circuit · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sam Frank, Jr., and Esther Frank, Willie L. McNatt and Helen C. McNatt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Moreno v. CommissionerUnited States Tax Court · 1957
- St. Louis Union Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1949
- Estate of Valentine v. CommissionerUnited States Tax Court · 1970
- Estate of Valentine v. CommissionerUnited States Tax Court · 1970
1 more not listed; retrieve them via the Exa API.