PACIFIC SOUTHWEST TRUST & SAVINGS BANK, EXECUTOR,

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Tait v. Safe Deposit & Tr. Co. of Baltimore, 74 F.2d 851 (4th Cir. 1935)
  …sing (C. C. A.) 44 F.(2d) 902, and McCormick v. Burnet, 283 U. S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, reversing (C. C. A.) 43 F.(2d) 277. Shortly thereafter the Supreme Court denied the government’s application for certiorari in McCaughn v. Carnill, 283 U. S. 825, 51 S. Ct. 350, 75 L. Ed. 1439, Id. (C. C. A.) 43 F.(2d) 69, and Burnet v. Hodgkins, 283 U. S. 825, 51 S. Ct. 350, 75 L. Ed. 1439; Hodgkins v. Com’r (C. C. A.) 44 F.(2d) 43. In all of these cases the deeds reserved the income to the grantor for life…

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• Mandles v. Guardian Life INS. Co. OF Am. (two cases), 115 F.2d 994 (10th Cir. 1940)
  …o. v. Bethel, 140 Ky. 609, 131 S.W. 523; Standard Accident Ins. Co. v. Rossi, 8 Cir., 35 F. 2d 667; London Guaranty & Accident Co. v. Leefson, 3 Cir., 37 F. 2d 488; Employers Liability Assur. Corp. v. Dean, 5 Cir., 44 F. 2d 524, certiorari denied in 283 U.S. 825, 51 S.Ct. 347, 75 L.Ed. 1439; Continental Casualty Co. v. Pouquette, 9 Cir., 28 F. 2d 958; See also Vol. 5 Couch on Insurance at page 4004, seq. Commercial Travelers’ Mutual Accident Association of America v. Fulton, 2 Cir., 79 F. 423; Kerns v. Ætn…
• Bullard v. Commissioner of Internal Revenue, 90 F.2d 144 (7th Cir. 1937)
  …at or after his death. Helvering v. Helmholz, 296 U.S. 93, 56 S.Ct. 68, 80 L.Ed. 76; Becker v. St. Louis Union Trust Co., 296 U.S. 48, 56 S.Ct. 78, 80 L.Ed. 35; Hodgkins v. Commissioner, 44 F.(2d) 43 (C.C.A.7), certiorari denied Burnet v. Hodgkins, 283 U.S. 825, 51 S.Ct. 350, 75 L.Ed. 1439. We conclude, therefore, that, as this trust was an irrevocable completed inter vivos gift; that, as the interests of the beneficiaries vested at the time of its creation, the estate of the deceased was thereafter depri…