Legal Opinion
Hay v. United States
District Court, N.D. Texas
Decided January 4, 1967No. Civ. A. 4-401PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION
SUTTLE, District Judge.
Edward L. and Elise W. Hay brought this action to recover an alleged overpayment of income taxes plus the interest thereon for the calendar year 1962. The court has jurisdiction of the parties and the subject matter. 28 U.S.C.A., Section 1346.
There are two issues involved, each of which deals with a problem of allocation. The first is whether income earned by a discretionary trust during its fiscal year ended November 30, 1962, which is distributed to the plaintiff beneficiaries on December 1, 1962, and February 1, 1963, should be reported on the…
2Cases cited38 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Freuler v. HelveringSupreme Court of the United States · 1934
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Commissioner v. AckerSupreme Court of the United States · 1959
33 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Wilson v. United States (In Re Wilson)United States Bankruptcy Court, N.D. Texas · 1992
- Mattie K. Carter Trust Ex Rel. Fortson v. United StatesDistrict Court, N.D. Texas · 2003
- COMMERCIAL NATIONAL BANK IN NACOGDOCHES v. HayterCourt of Appeals of Texas · 1971
- Bohan v. United StatesDistrict Court, W.D. Missouri · 1971
4 more not listed; retrieve them via the Exa API.