KASHERMAN

v.

MINNESOTA

Citator

Cited By

• Keeter v. United States, 461 F.2d 714 (5th Cir. 1972)
  …iately or only in favor of the donee. The power is also taxable if it is exercisable at some point in favor of the grantee’s estate. See 26 U.S.C.A. § 2041(b) (1); Fidelity-Philadelphia Trust Co. v. McCaughn, 3 Cir. 1929, 34 F. 2d 600, cert. denied, 280 U.S. 602, 50 S.Ct. 85, 74 L.Ed. 647. The specific direction of a will is just such an exercise, see Henderson v. Rogan, 9 Cir. 1947, 159 F. 2d 855, cert. denied, 331 U.S. 843, 67 S.Ct. 1534, 91 L.Ed. 1854, and therefore within the taxable ambit of the Code.…
• Stratton v. United States, 50 F.2d 48 (1st Cir. 1931)
  …A. L. R. 397. See, also, Lee v. Commissioner, 18 B. T. A. 251; Minis v. United States, 66 Ct. Cls. 58, certiorari denied 278 U. S. 657, 49 S. Ct. 186, 73 L. Ed. 566; Fidelity-Phil. Trust Co. v. McCaughn (C. C. A. 3d) 34 F.(2d) 600, certiorari denied 280 U. S. 602, 50 S. Ct. 85, 74 L. Ed. 647; Whitlock-Rose v. McCaughn (C. C. A. 3d) 21 F.(2d) 164; Blackburne v. Brown (C. C. A. 3d) 43 F.(2d) 320. Whether overruled or modified or not, by the Chase Nat. Bank Case and the Reineeke Case, supra (see Heiner v. Gran…
• Commissioner of Internal Revenue v. Nevius, 76 F.2d 109 (2d Cir. 1935)
  …ng of section 302 (f). The case seems to us no less clear when the exercise of the power shifts the beneficial interest in stock of a domestic corporation. Fidelity-Philadelphia Trust Co. v. McCaughn, 34 F.(2d) 600 (C. C. A. 3), certiorari denied 280 U. S. 602, 50 S. Ct. 85, 74 L. Ed. 647, strongly supports this view, though in that case the donee of the power was a resident. See, also, Old Colony Trust Co. v. Commissioner, 73 F.(2d) 970 (C. C. A. 1); Blackburne v. Brown, 43 F.(2d) 320 (C. C. A. 3). Jam…