COMMISSIONER OF INTERNAL REVENUE v. McILVAINE

No. 5327.

78 F.2d 787 (1935)

COMMISSIONER OF INTERNAL REVENUE v. McILVAINE et al.

Circuit Court of Appeals, Seventh Circuit.

July 19, 1935.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty Gen., for petitioner.

John P. Wilson and Clay Judson, both of Chicago, Ill., for respondents.

Before EVANS, SPARKS, and ALSCHULER, Circuit Judges.


ALSCHULER, Circuit Judge.

Petitioner seeks review of decisions of the United States Board of Tax Appeals denying petitioner's contention that the taxable estate comprises a single instead of three trusts. As a single trust the income tax rate for the years in question would have been carried into the higher brackets sufficiently to make the taxes in controversy larger by about $30,000 than if taxed as three trusts; and it is for this difference that the Commissioner...

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