Trust No. 3 C.E. & Margret Brehm v. Comm'r of Internal Revenue, Docket Nos. 70222

Core Citations

REVERSES OTHER CASE

• Kieckhefer v. Comm'r of Internal Revenue, Docket No. 19326.

This document cites

• Federal Cases - Stifel v. Comm'r of Internal Revenue, Docket No. 30204.
• Illinois - Swiney v. Womack
• Federal Cases - Corliss v. Bowers
• Federal Cases - Mallinckrodt v. Comm'r of Internal Revenue
• Federal Cases - Kieckhefer v. Commissioner of Internal Revenue, 10301.



See all quotations

• Illinois - McDonald v. City of Spring Valley
• Illinois - Walgreen Co. v. Indus. Comm'n
• Federal Cases - Kieckhefer v. Comm'r of Internal Revenue, Docket No. 19326.
• Federal Cases - Cole v. Comm'r of Internal Revenue (In re Estate of Cohen)
• Illinois - Perry v. Carmichael
• Federal Cases - Mallinckrodt v. Nunan
• Federal Cases - Lynchburg Trust & Savings Bank v. COMMISSIONER OF INTERNAL REVENUE
• Federal Cases - Stifel v. Commissioner of Internal Revenue, 233
• Federal Cases - Willcuts v. Ordway
• US - Reference Stubs - Imposition of tax
• US - Reference Stubs - Deduction for trusts distributing current income only
• US - Reference Stubs - Deduction for estates and trusts accumulating income or distributing corpus
• US - Reference Stubs - Trust income, deductions, and credits attributable to grantors and others as substantial owners
• US - Reference Stubs - Person other than grantor treated as substantial owner
• US - Reference Stubs - Special rules for credits and deductions