FUNSTEN v. COMMISSIONER OF INTERNAL REVENUE

No. 12958.

148 F.2d 805 (1945)

FUNSTEN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

April 23, 1945.


Attorney(s) appearing for the Case

Stanley S. Waite, of St. Louis, Mo. (Abraham Lowenhaupt and Fred L. Kuhlmann, both of St. Louis, Mo., on the brief), for petitioner.

Robert Koerner, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN, JOHNSEN, and RIDDICK, Circuit Judges.


JOHNSEN, Circuit Judge.

Petitioner seeks a review of a decision of the Tax Court holding him liable under section 22(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code § 22(a), for deficiencies of $20,074.98, $28,288.30, $35,369.35, and $23,200.57, in his personal income taxes for the years 1938, 1939, 1940, and 1941, respectively, on the income from some trusts which he had created for his wife and children, and of which he had constituted himself the...

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