Frease v. Commissioner

Sixth Circuit

Frease v. Commissioner

150 F.2d 403, 33 A.F.T.R. (P-H) 1548, 1945 U.S. App. LEXIS 4219

CourtCourt of Appeals for the Sixth Circuit

DecidedJune 25, 1945

DocketNo. 9961

StatusPublished

Cited by4 cases

This text of 150 F.2d 403 (Frease v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Frease v. Commissioner, 150 F.2d 403, 33 A.F.T.R. (P-H) 1548, 1945 U.S. App. LEXIS 4219 (6th Cir. 1945).

Pincite

Opinion

PER CURIAM.

This case came on to be heard on the briefs and record, and oral argument of counsel.

And it appearing that the Tax Court of the United States correctly decided that there was no substantial limitation upon the exercise of the discretion of the trustees in paying to the petitioner any part or all of the income or corpus of the trust involved, Reinecke v. Smith, 289 U.S. 172, 53 S.Ct. 570, 77 L.Ed. 1109; Helvering, Commissioner v. Evans, 3 Cir., 126 F.2d 270; Commissioner v. Willson, 6 Cir., 132 F.2d 255 ; and that the Tax Court correctly decided that the income of the trust for the taxable years 1937, 1938 and 1939 was taxable to the petitioner under Sections 166 and 167 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, §§ 166, 167; Treasury Regulations 94, promulgated under the Revenue Act of 1936, Articles 166— 1 and 167 — 1, and Treasury Regulations 101, promulgated under the Revenue Act of 1938, Articles 166 — 1 and 167 — 1; Altmaier v. Commissioner, 6 Cir., 116 F.2d 162, certiorari denied 312 U.S. 706, 61 S.Ct. 827, 85 L.Ed. 1138; Wenger v. Commissioner, 6 Cir., 127 F.2d 523, certiorari denied 317 U.S. 646, 63 S.Ct. 40, 87 L.Ed. 520.

It is ordered that the decision of the Tax Court be, and it hereby is, affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

This case came on to be heard on the briefs and record, and oral argument of counsel.

And it appearing that the Tax Court of the United States correctly decided that there was no substantial limitation upon the exercise of the discretion of the trustees in paying to the petitioner any part or all of the income or corpus of the trust involved, Reinecke v. Smith, 289 U.S. 172, 53 S.Ct. 570, 77 L.Ed. 1109; Helvering, Commissioner v. Evans, 3 Cir., 126 F.2d 270; Commissioner v. Willson, 6 Cir., 132 F.2d 255 ; and that the Tax Court correctly decided that the income of the trust for the taxable years 1937, 1938 and 1939 was taxable to the petitioner under Sections 166 and 167 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, §§ 166, 167; Treasury Regulations 94, promulgated under the Revenue Act of 1936, Articles 166— 1 and 167 — 1, and Treasury Regulations 101, promulgated under the Revenue Act of 1938, Articles 166 — 1 and 167 — 1; Altmaier v. Commissioner, 6 Cir., 116 F.2d 162, certiorari denied 312 U.S. 706, 61 S.Ct. 827, 85 L.Ed. 1138; Wenger v. Commissioner, 6 Cir., 127 F.2d 523, certiorari denied 317 U.S. 646, 63 S.Ct. 40, 87 L.Ed. 520.

It is ordered that the decision of the Tax Court be, and it hereby is, affirmed.

Cite This Page — Counsel Stack

Bluebook (online)

150 F.2d 403, 33 A.F.T.R. (P-H) 1548, 1945 U.S. App. LEXIS 4219, Counsel Stack Legal Research, https://law.counselstack.com/opinion/frease-v-commissioner-ca6-1945.

Opinion

Related

Cite This Page — Counsel Stack