ROGERS & HUBBARD

v.

HARTFORD & NEW YORK TRANSPORTATION CO.

Citator

Cited By

• Heiner v. Donnan, 285 U.S. 312 (U.S. 1932)
  …e donors is not shown definitely by the reports, but as to at least three of these, there are indications that the decedents were of advanced years. Estate of Astor, not yet reported (S. D. N. Y.). Commissioner v. Nevin, 47 F. (2d) 478; cert. den. 283 U. S. 835. Rea v. Heiner, 6 F. (2d) 389. Flannery v. Willcuts, 25 F. (2d) 951. White v. Commissioner, 21 B. T. A. 500. Crilly v. Commissioner, 15 B. T. A. 470; Gimbel v. Commissioner, 11 B. T. A. 214; Stieff v. Tait, not reported (D. Md.); Loughran v. McC…
• Brown v. Commissioner of Internal Revenue, 74 F.2d 281 (10th Cir. 1934)
  …oughts. A contrary finding cannot stand. United States v. Wells, 283 U. S. 102, 51 S. Ct. 446, 75 L. Ed. 867; Lippincott v. Commissioner (C. C. A. 3) 72 F.(2d) 788; Commissioner v. Nevin (C. C. A. 3) 47 F.(2d) 478, certiorari denied Burnet v. Nevin, 283 U. S. 835, 51 S. Ct. 485, 75 L. Ed. 1447; Flannery v. Willcuts (C. C. A. 8) 25 F.(2d) 951; Harnischfeger v. Commissioner, B. T. A. - (decided October 3, 1934), are cases where gifts, under facts not as clear as these, were held to be not in contemplation of d…