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Blair Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Feb 01, 1937
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U.S. 5 (1937) U.S. Supreme Court Blair v. CommissionerSearch
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U.S. 5 (1937) Blair v. CommissionerSearch
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been changed meanwhile by a decision of the state court construing the trust and upholding the assignments. Tait v. WesternSearch
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Illinois, the trust was a spendthrift trust, Page 300 U. S. 8 and the assignments were invalid. Commissioner v. BlairSearch
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of the Illinois decisions, decided that the trust was not a spendthrift trust, and upheld the assignments. Blair v. LinnSearch
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to the corpus of the estate, and that the income was not subject to his disposition until he received it. Commissioner v. BlairSearch
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relating to the income for 1923 is conclusive in this proceeding Page 300 U. S. 9 as res judicata. Tait v. WesternSearch
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the Board of Tax Appeals, and hence was not available before the Circuit Court of Appeals. General Utilities Co. v. HelveringSearch
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Helvering v. SavageSearch
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relating to a different tax year, the questions presented upon the facts and the law are essentially the same. Tait v. WesternSearch
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determination of petitioner's liability for the year 1923 had been rested entirely upon the local law. Commissioner v. BlairSearch
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so far as it is found that the local law is determinative of any material point in controversy. Compare Freuler v. HelveringSearch
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Hubbell v. HelveringSearch
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in whole or in part are to be determined. The decision of the state court upon these questions is final. Spindle v. ShreveSearch
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Uterhart v. UnitedSearch
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p. 291 U. S. 45 . It matters not that the decision was by an intermediate appellate court. Compare Graham v. White-PhillipsSearch
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assignments. Nor is there any basis for a charge that the suit was collusive, and the decree inoperative. Freuler v. HelveringSearch
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still taxable upon the income under the federal income tax act. That is a federal question. Our decisions in Lucas v. EarlSearch
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U. S. 111 , and Burnet v. LeiningerSearch
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to compensation for personal service, and the one who earned the income was held to be subject to the tax. In Burnet v. LeiningerSearch
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to a taxpayer by reason of the application of the income to the discharge of his obligation. Old Colony Trust Co. v. CommissionerSearch
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Helvering v. StokesSearch
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Helvering v. CoxeySearch
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U.S. Page 300 U. S. 12 694. See also Burnet v. WellsSearch
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or of the taxpayer's retention of control. Corliss v. BowersSearch
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income as to which, in the general application of the revenue acts, the tax liability attaches to ownership. See Poe v. SeabornSearch
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Hoeper v. TaxSearch
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of the property held in trust. He thus became the owner of an equitable interest in the corpus of the property. Brown v. FletcherSearch
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Merchants' Loan & Trust Co. v. PattersonSearch
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was present property alienable like any other, in the absence of a valid restraint upon alienation. Commissioner v. FieldSearch
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Shanley v. BowersSearch
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U.S. Supreme Court Blair v. CommissionerSearch
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Tait v. WesternSearch
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Commissioner v. BlairSearch
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Blair v. LinnSearch
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the Circuit Court of Appeals. General Utilities Co. v. HelveringSearch
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Compare Freuler v. HelveringSearch
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Compare Graham v. White-PhillipsSearch
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