LUCAS v. FIDELITY & COLUMBIA TRUST CO.

No. 7471.

89 F.2d 945 (1937)

LUCAS, Collector of Internal Revenue, v. FIDELITY & COLUMBIA TRUST CO.

Circuit Court of Appeals, Sixth Circuit.

May 13, 1937.


Attorney(s) appearing for the Case

John G. Remey, of Washington, D. C. (Robert H. Jackson, J. Louis Monarch, Norman D. Keller, and Julian G. Gibbs, all of Washington, D. C., and Bunk Gardner and Oldham Clarke, both of Louisville, Ky., on the brief), for appellant.

William W. Crawford, of Louisville, Ky. (Charles W. Milner, of Louisville, Ky., on the brief), for appellee.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.


HICKS, Circuit Judge.

Appellee sued to recover overpayments of income taxes for the years 1917 to 1926 inclusive. The amended petition avers that appellee as trustee for each of the three children of L. P. Ewald, deceased, to wit, Philip, Helen, and Sterling, and for each of the years involved, reported one-third of the total net income of the entire trust estate as taxable to each child; that the Commissioner determined that only the amount of the income actually...

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