Legal Opinion
Commissioner of Internal Revenue v. Goldberger's Estate. Trounstine v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 29, 1954No. 11110_1PublishedCited by 21 opinions
1Opinion of the Court
STALEY, Circuit Judge.
In 1944 the estate of Norman S. Gold-berger received $108,453.59 as a result of a judgment recovered in the United States District Court for the Southern District of New York. That receipt gave rise to these cases, the Commissioner hav-: ing assessed income tax deficiencies for the year 1944 against both the estate and the beneficiary of a trust set up by Gold-berger’s will. The Tax Court 1 held that there was no deficiency as to the estate but that the recovery, minus certain deductions, was income to the beneficiary.
The facts were stipulated and were found accordingly…
2Cases cited32 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Heiner v. MellonSupreme Court of the United States · 1938
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
27 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Wheeler v. CommissionerUnited States Tax Court · 1972
- Mary O'Hara Alsop v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
16 more not listed; retrieve them via the Exa API.