Legal Opinion
Fletcher Trust Co. v. COMMISSIONER OF INT. REVENUE
Court of Appeals for the Seventh Circuit
Decided February 17, 1944No. 8380PublishedCited by 35 opinions
1Opinion of the Court
MAJOR, Circuit Judge,
This is a petition to review a decision of the Tax Court, entered May 7, 1943, sustaining respondent’s assessment of a federal gift tax liability for the year 1936. The assessment was against petitioner as trustee, and the decision of the Tax Court was predicated on the theory that petitioner was liable as fiduciary for a transferee. There is no factual dispute as the findings of the Tax Court follow in the main a stipulation of the parties. A brief statement of such facts will suffice to reveal the legal questions raised by petitioner.
Hugh McK. Landon, a resident of…
2Cases cited6 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- United States v. PelzerSupreme Court of the United States · 1941
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Rasquin v. HumphreysSupreme Court of the United States · 1939
- Higgins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- United States v. BotefuhrCourt of Appeals for the Tenth Circuit · 2002
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
- Estelle Want, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- United States Fidelity & Guaranty Co. v. State Board of EqualizationCalifornia Supreme Court · 1956
30 more not listed; retrieve them via the Exa API.