McGINLEY v. COMMISSIONER OF INTERNAL REVENUE

No. 7793.

80 F.2d 692 (1935)

McGINLEY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

December 20, 1935.


Attorney(s) appearing for the Case

Lawrence Tarlton, of Fort Worth, Tex., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Berryman Green, and Maurice J. Mahoney, Sp. Assts. to the Atty. Gen., for respondent.

Before WILBUR, MATHEWS, and HANEY, Circuit Judges.


MATHEWS, Circuit Judge.

Petitioner, as trustee for five minor children of herself and William McGinley, under a trust instrument executed by William McGinley on February 1, 1926, received as income, in the year 1926, $75,000 and, in the year 1929, $39,999.70. In her fiduciary return of income for each of those years, petitioner reported the total amount of income received, but treated it as having been received under five trusts, instead of one, one-fifth of the total...

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