1. Home
  2. Browse Decisions
  3. F.2d
  4. 151 F.2d
  5. 151 F.2d 675 (1945)
 

SUNDERLAND v. COMMISSIONER OF INTERNAL REVENUE

No. 8839.

151 F.2d 675 (1945)

SUNDERLAND v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided September 28, 1945.

Attorney(s) appearing for the Case

Montgomery B. Angell, of New York City (George Craven, of New York City. on the brief), for petitioner on review.

Muriel S. Paul, of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty.Gen., on the brief), for respondent.

Before DOBIE, GOODRICH, and McLAUGHLIN, Circuit Judges.

McLAUGHLIN, Circuit Judge.

Petitioner, her husband and their two children are residents of New Jersey. In 1934 the husband created two identical trusts in favor of the children. Article 1, referring to income, says: "1. To collect and receive the rents, interest, income and dividends thereon, hereinafter referred to as income, and to pay or apply the net income therefrom, after deducting all proper charges and expenses to or for the use of Joan Sunderland during her...

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