Legal Opinion
Jonathan Holdeen v. United States
Court of Appeals for the Second Circuit
Decided January 10, 1962No. 26973_1PublishedCited by 3 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge.
This is the third appeal taken by taxpayer from adverse Distinct Court judgments in tax refund cases involving the taxability of trust income to taxpayer individually under the Clifford doctrine (Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788 (1940)) because of retention of incidents of ownership in trust assets by the taxpayer as .settlor. See Holdeen v. Ratterree, 270 F.2d 701 (2 Cir. 1959), 292 F.2d 338 Cir. 1961), based on payments of as.sessments on 1945 income. The instant appeal is from a judgment on a jury verdict denying refund to…
2Cases cited9 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Richardson v. SmithCourt of Appeals for the Second Circuit · 1939
- Edison v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
- Jonathan Holdeen v. Riley J. Ratterree, as Late District Director, and Fulton D. Fields, as Late Acting Director of Internal RevenueCourt of Appeals for the Second Circuit · 1961
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3Cited by3 opinions
- Holdeen Trust, Pennsylvania Court of Common Pleas, Philadelphia County1972
- Richardson v. CommissionerUnited States Tax Court · 1984
- Estate of Holdeen v. CommissionerUnited States Tax Court · 1975