· 12/11/1997
Eric F. Saltzman and Victoria M. Saltzman v. Commissioner of Internal Revenue, Arnold Saltzman and Joan Saltzman v. Commissioner of Internal Revenue
Citations
- 131 F.3d 87
- 48 Fed. R. Serv. 483
- 80 A.F.T.R.2d (RIA) 8365
- 1997 U.S. App. LEXIS 34787
- 1 U.S. Tax Cas. (CCH) 50,164
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “One who receives property as a result of a breach of trust holds the property in constructive trust... . In the case of a constructive trust, the duty is merely to surrender the property.”
- “A trustee cannot alter his legal position by changing his cloak”
Source: CourtListener parenthetical corpus (CC0).
Judges: Van Graafeiland, Melaughlin, Cote
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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