1. Home
  2. Browse Decisions
  3. F.2d
  4. 83 F.2d
  5. 83 F.2d 655 (1936)
 

COMMISSIONER OF INTERNAL REVENUE v. BLAIR

No. 5648.

83 F.2d 655 (1936)

COMMISSIONER OF INTERNAL REVENUE v. BLAIR.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied May 27, 1936.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.

J. F. Dammann and Calvin F. Selfridge, both of Chicago, Ill. (Wilson & McIlvaine, of Chicago, Ill., of counsel), for respondent.

Before EVANS and ALSCHULER, Circuit Judges, and BALTZELL, District Judge.

EVANS, Circuit Judge.

The taxability of a beneficiary under a testamentary trust for income theretofore assigned by him to his children is before this court for the second time. We previously held [60 F.2d 340] it to be a spendthrift trust under the Illinois law and held the income for 1923 taxable to the assignor. The instant appeal involves identical facts, except that the tax years involved are 1924 to 1926 and 1929, and reference...

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