Legal Opinion
Commissioner of Internal Revenue v. McIlvaine
Court of Appeals for the Seventh Circuit
Decided July 19, 1935No. 5327PublishedCited by 10 opinions
1Opinion of the Court
ALSCHULER, Circuit Judge.
Petitioner seeks review of decisions of the United States Board of Tax Appeals denying petitioner’s contention that the taxable estate comprises a single instead of three trusts. As a single trust the income tax rate for the years in question would have been carried into the higher brackets sufficiently to make the taxes in controversy larger by about $30,000 than if taxed as three trusts; and it is for this difference that the Commissioner assessed deficiencies for the respective years. The Board found there were three trusts, and no deficiencies.
March 19, 1913, John…
2Cases cited12 opinions
- Colton v. ColtonSupreme Court of the United States · 1888
- Barnes v. AlexanderSupreme Court of the United States · 1914
- Vanderpoel v. . LoewNew York Court of Appeals · 1889
- Gurnett v. Mutual Life InsuranceIllinois Supreme Court · 1934
- State Sav. Loan & Trust Co. v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1933
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Huntington Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- Morris Trusts v. CommissionerUnited States Tax Court · 1968
- Boyce v. United StatesDistrict Court, W.D. Louisiana · 1961
- Mercantile-Safe Deposit and Trust Co. v. United StatesDistrict Court, D. Maryland · 1970
- McKean v. ScofieldCourt of Appeals for the Fifth Circuit · 1940
5 more not listed; retrieve them via the Exa API.