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Estate of Craig R. Sheaffer v. Commissioner
37 T.C. 99 (U.S.T.C. 1961)2 Citing cases
Third Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of Henry)
69 T.C. 665 (U.S.T.C. 1978)In most of these cases the analytical focus was upon the applicability of section 677, dealing with the taxation of trust income. Krause v. Commissioner, 56 T.C. 1242 (1971), appeal dismissed (nolle pros) (6th Cir. June 27, 1972); Estate of Sheaffer v. Commissioner, T.C. Memo. 1966-126; Estate of Morgan v. Commissioner, 37 T.C. 981 (1962), affd. 316 F.2d 238 (6th Cir. 1963), cert. denied 375 U.S. 825 (1963); Estate of Sheaffer v. Commissioner, 37 T.C. 99 (1961), affd. 313 F.2d 738 (8th Cir. 1963), cert. denied 375 U.S. 818 (1963); Estate of Staley v. Commissioner, 47 B.T.A. 260 (1942), affd. 136 F.2d 368 (5th Cir. 1943), cert. denied 320 U.S. 786 (1943).
Estate of Henry v. Commissioner
69 T.C. 665 (U.S.T.C. 1978) Cited 9 timesIn most of these cases the analytical focus was upon the applicability of section 677, dealing with the taxation of trust income. Krause v. Commissioner, 56 T.C. 1242 (1971), appeal dismissed (nolle pros) (6th Cir. June 27, 1972); Estate of Sheaffer v. Commissioner, T.C. Memo. 1966-126; Estate of Morgan v. Commissioner, 37 T.C. 981 (1962), affd. 316 F.2d 238 (6th Cir. 1963), cert. denied 375 U.S. 825 (1963); Estate of Sheaffer v. Commissioner, 37 T.C. 99 (1961), affd. 313 F.2d 738 (8th Cir. 1963), cert. denied 375 U.S. 818 (1963); Estate of Staley v. Commissioner, 47 B.T.A. 260 (1942), affd. 136 F.2d 368 (5th Cir. 1943), cert. denied 320 U.S. 786 (1943).