1. Home
  2. Browse Decisions
  3. F.2d
  4. 189 F.2d
  5. 189 F.2d 806 (1951)
 

FALK v. COMMISSIONER OF INTERNAL REVENUE

No. 10380.

189 F.2d 806 (1951)

FALK v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided June 5, 1951.

Attorney(s) appearing for the Case

Louis Caplan, Pittsburgh, Pa. (Charles C. MacLean, Jr., Ray I. Hardin, New York City, on the brief), for petitioner.

Carlton Fox, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Special Assts. to the Atty. Gen., on the brief), for respondent.

Before McLAUGHLIN, STALEY, and HASTIE, Circuit Judges.

McLAUGHLIN, Circuit Judge.

The only issue before us is whether the income of a trust (created by the petitioner's father in 1927) over and above the amounts payable thereunder to petitioner's sister, is includible in the taxpayer's gross income for the taxable year 1943. The Tax Court held that it was. The taxable year 1942 is involved by reason of the Current Tax Payment Act of 1943, 26 U.S.C.A. Int.Rev.Acts, page 385, which...

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