Legal Opinion
Smither v. United States
District Court, S.D. Texas
Decided May 16, 1952No. Civ. A. 5866PublishedCited by 4 opinions
1Opinion of the Court
CONNALLY, District Judge.
This action is one to recover income taxes alleged by the plaintiff to have been illegally assessed and collected for the calendar years 1944 and 1945. It presents the question as to whether the income from property, which is held by a fiduciary who is likewise a beneficiary, is taxable to the estate, or to the fiduciary personally as the actual and beneficial owner. Most of the facts are stipulated, and I refer to the stipulation and its exhibits for a complete statement of fact.
W. L. Smither, the decedent whose estate is in issue, died testate July 15, 1920. His…
2Cases cited11 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- McMurry v. StanleyTexas Supreme Court · 1887
- Dulin v. MooreTexas Supreme Court · 1902
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3Cited by4 opinions
- United States v. De BonchampsCourt of Appeals for the Ninth Circuit · 1960
- Security-First Natlional Bank v. United StatesDistrict Court, S.D. California · 1960
- United States v. SmitherCourt of Appeals for the Fifth Circuit · 1953
- United States v. Dale King De Bonchamps, United States of America v. Winston S. Cowgill and Geraldine King Cowgill, United States of America v. Ada N. KingCourt of Appeals for the Ninth Circuit · 1960