1. Home
  2. Browse Decisions
  3. F.2d
  4. 202 F.2d
  5. 202 F.2d 94 (1953)
 

COMMISSIONER OF INTERNAL REVENUE v. CLARK

Nos. 10676, 10677.

202 F.2d 94 (1953)

COMMISSIONER OF INTERNAL REVENUE v. CLARK. COMMISSIONER OF INTERNAL REVENUE v. RUTHERFORD.

United States Court of Appeals Seventh Circuit.

February 19, 1953.

Attorney(s) appearing for the Case

Charles S. Lyon, Asst. Atty. Gen., Hilbert P. Zarky, Ellis N. Slack, Robert N. Anderson, George F. Lynch, Sp. Assts. to the Atty. Gen., for petitioner.

Hubert L. Will, Nelson, Boodell & Will, Chicago, Ill., Younge, Frederick & Rutherford, Peoria, Ill., of counsel, for respondents.

Before MAJOR, Chief Judge, and FINNEGAN and SWAIM, Circuit Judges.

MAJOR, Chief Judge.

These are petitions to review a decision of the Tax Court holding that the income of certain charitable trusts for the year 1946 was not properly taxable to the respondents, as asserted by the Commissioner. The two cases were considered together by the Tax Court inasmuch as each presented identical questions for decision. They are similarly presented to this court and will be treated accordingly.

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