Legal Opinion
Shellabarger v. Commissioner
Court of Appeals for the Seventh Circuit
Decided February 28, 1930No. 4220PublishedCited by 26 opinions
1Opinion of the Court
ALSCHULEE, Circuit Judge.
Beyond mention in its finding of facts that respondent’s ground for such determination was that the payments to Georgia and the hank were in the nature of gifts, the Board’s opinion makes no mention of this, but seems to predicate its conclusion upon the ground that the contract did not assume to give Georgia and the bank any right to demand and receive from the trustees of the two trusts any part of the net income therefrom, but could demand it only from Maud after she had received it from the testamentary trustees; also, that under the terms of the contract Maud did…
2Cases cited4 opinions
- Barnes v. AlexanderSupreme Court of the United States · 1914
- Ingersoll v. CoramSupreme Court of the United States · 1908
- O'Malley-Keyes v. EatonDistrict Court, D. Connecticut · 1928
- Young v. GnichtelDistrict Court, D. New Jersey · 1928
3Cited by26 opinions
- Moore v. CommissionerCourt of Appeals for the Seventh Circuit · 1941
- Bell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Lazarus v. CommissionerUnited States Tax Court · 1972
- Bryant v. CommissionerUnited States Tax Court · 1966
- Central Life Assur. Soc., Mut. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
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