1. Home
  2. Browse Decisions
  3. F.2d
  4. 79 F.2d
  5. 79 F.2d 490 (1935)
 

COMMISSIONER OF INTERNAL REVENUE v. STEVENS

No. 5635.

79 F.2d 490 (1935)

COMMISSIONER OF INTERNAL REVENUE v. STEVENS et al.

Circuit Court of Appeals, Third Circuit.

September 17, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., for petitioner.

Edward J. Patterson and Carroll G. Walter, both of New York City, for respondents.

Before BUFFINGTON and THOMPSON, Circuit Judges, and JOHNSON, District Judge.

THOMPSON, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals. The essential facts were stipulated and were found by the Board as follows: The respondents are executors of John P. Stevens, who died October 27, 1929. On January 12, 1927, the decedent executed four trust indentures. On or about June 8, 1929, by agreement of all parties in interest, three of the trusts were revoked, and the grantor transferred the corpus of these trust estates...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases