Legal Opinion
Bryant v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 18, 1935No. 231PublishedCited by 16 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The appellants are administratrices of one Marion G. Thompson, who was the daughter of Patrick H. Gilhooly, and upon whose income tax, as returned for the year 1928, the Board has assessed a deficiency. This arose because of a supposed gain realized by Marion G. Thompson in that year from her disposal of the assets of her father’s estate, of which she and her two sisters were the residuary legatees. One Bender had been Gilhooly’s executor and in control of his estate from 1918 when Gil-hooly died until 1928 when the three daughters transferred to him all their interest…
2Cases cited7 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Dayton Power & Light Co. v. Public Utilities CommissionSupreme Court of the United States · 1934
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Davison v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Storley v. Armour & Co.Court of Appeals for the Eighth Circuit · 1939
- Isaac T. Mitchell and Esther Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Clinton Cotton Mills v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1935
11 more not listed; retrieve them via the Exa API.