HOLDEEN v. RATTERREE

Civ. No. 6801.

166 F.Supp. 694 (1958)

Jonathan HOLDEEN, Plaintiff v. Riley J. RATTERREE, as Late District Director of Internal Revenue, Fulton D. Fields, as Late Acting District Director of Internal Revenue, Defendants.

United States District Court N. D. New York.

September 16, 1958.


Attorney(s) appearing for the Case

Jonathan Holdeen, Pine Plains, N. Y., in pro. per., Lester E. Palmer, Jr., Poughkeepsie, N. Y., Robert P. Brisson, Pleasantville, N. Y., of counsel.

Theodore F. Bowes, U. S. Atty., Syracuse, N. Y., David R. Frazer, Robert W. Kernan, Attys., Dept. of Justice, Washington, D. C., of counsel.


BRENNAN, Chief Judge.

The taxability to the settlor of the income of certain trusts is the ultimate problem in this litigation. The year involved is 1945. The statutory basis of taxation is found in Sec. 22(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22(a). The immediate question for decision arises by reason of motions made by both litigants to set aside the verdict of the jury as to special questions...

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