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Spalding Trust v. Comm'r

34 B.T.A. 762 (B.T.A. 1936)
Spalding Trust v. Comm'r

1 Cited authority

  1. Matter of Chapman

    32 Misc. 187 (N.Y. Surr. Ct. 1900)   Cited 17 times
    In Matter of Chapman (32 Misc. 187, affd. 59 A.D. 624, affd. 167 N.Y. 619, supra) the trust asset was unique in character, being an undivided minor interest in a freight boat.