Commissioner v. Snowden

Fifth Circuit

Commissioner v. Snowden

148 F.2d 569, 33 A.F.T.R. (P-H) 1121, 1945 U.S. App. LEXIS 4292

CourtCourt of Appeals for the Fifth Circuit

DecidedApril 11, 1945

DocketNo. 11212

StatusPublished

Cited by1 cases

This text of 148 F.2d 569 (Commissioner v. Snowden) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Commissioner v. Snowden, 148 F.2d 569, 33 A.F.T.R. (P-H) 1121, 1945 U.S. App. LEXIS 4292 (5th Cir. 1945).

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Opinion

HUTCHESON, Circuit Judge.

This case, as the Porter and Lightner cases (Commissioner of Internal Revenue v. Porter) 5 Cir., 148 F.2d 566, do, involves the question whether income received by the beneficiary of trusts created and managed in New York was separate or community property. The only difference be[570]*570tween this case and those is that in this case the taxpayer was a man. The same contentions are made, the same arguments advanced as in the Porter and Lightner cases. For the reasons given for affirming the decision of the Tax Court in those cases, its decision in this case is affirmed.

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HUTCHESON, Circuit Judge.

This case, as the Porter and Lightner cases (Commissioner of Internal Revenue v. Porter) 5 Cir., 148 F.2d 566, do, involves the question whether income received by the beneficiary of trusts created and managed in New York was separate or community property. The only difference be[570]*570tween this case and those is that in this case the taxpayer was a man. The same contentions are made, the same arguments advanced as in the Porter and Lightner cases. For the reasons given for affirming the decision of the Tax Court in those cases, its decision in this case is affirmed.

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Bluebook (online)

148 F.2d 569, 33 A.F.T.R. (P-H) 1121, 1945 U.S. App. LEXIS 4292, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-snowden-ca5-1945.

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