BYERLY v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9884, 9895.

154 F.2d 879 (1946)

BYERLY v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. BECK et al.

Circuit Court of Appeals, Sixth Circuit.

April 17, 1946.


Attorney(s) appearing for the Case

Lee E. Joslyn, Jr., of Detroit, Mich., for J. A. Byerly, J. M. Beck, and others.

Melva M. Graney, of Washington, D. C., for Commissioner of Internal Revenue.

Before SIMONS, ALLEN, and MARTIN, Circuit Judges.


PER CURIAM.

Again we are called upon to review a decision of the Tax Court upholding the assessment of income tax deficiencies against the settlor in a family trust indenture. We have heretofore written numerous opinions relating to family trusts since the promulgation of the opinion of the Supreme Court in Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788. The first of our series was Altmaier v. Commissioner, 6 Cir.,...

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