Legal Opinion
Ketcham v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 29, 1944No. 295PublishedCited by 21 opinions
1Opinion of the Court
FRANK, Circuit Judge.
The facts are sufficiently stated in the report of the findings and opinion of the Tax Court, 2 T.C. 159.
1. As the Tax Court said, since the divorce decree, incorporating the trust agreements, freed the husband from all obligation to support taxpayer, so much of the trust income as was for her support was not within the gross income of the husband *997but was taxable as part of her gross income. Helvering v. Fuller, 310 U.S. 69, 60 S.Ct. 784, 84 L.Ed. 1082.
Taxpayer, however, contends that under the agreements, she could have been required to expend all the trust income for…
2Cases cited8 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. FullerSupreme Court of the United States · 1940
- Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Lawrence v. CommissionerUnited States Tax Court · 1957
- Uptegrove Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- George Slaff v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- United States v. United Distillers Products Corp.Court of Appeals for the Second Circuit · 1946
16 more not listed; retrieve them via the Exa API.