JAMES W. HUBBELL, ADMINISTRATOR,

v.

BURNET, COMMISSIONER OF INTERNAL REVENUE; GROVER C. HUBBELL V. SAME; WACHTMEISTER V. SAME; AND F. C. HUBBELL V. SAME

Citator

Cited By

• Hubbell v. Helvering, 70 F.2d 668 (8th Cir. 1934)
  …e by the trustees of the above character of depreciation and obsolescence charges, and therefore the amounts so set aside were held distributable to the beneficiaries and taxable to them. Hubbell v. Burnet (C. C. A.) 46 F.(2d) 446, certiorari denied 283 U. S. 840, 51 S. Ct. 487, 75 L. Ed. 1450. If it were open to us in this case to construe this trust agreement, we would see no reason to change the views and conclusions stated in the earlier case. Petitioner contends thát we have no such freedom, but are bo…
• In re Tyler's Est. Fidelity-Philadelphia Tr. Co. v. Commissioner of Internal Revenue, 109 F.2d 421 (3d Cir. 1940)
  …ding the intention of the settlor as expressed in the two indentures. McGinley v. Commissioner, 9 Cir., 80 F. 2d 692; Langford Investment Company v. Commissioner, 5 Cir., 77 F. 2d 468; Hubbell v. Burnet, 8 Cir., 46 F. 2d 446, 448, certiorari denied, 283 U.S. 840, 51 S.Ct. 487, 75 L.Ed. 1450. The petitioners for their part contend that any change affecting the enjoyment of the estate would involve necessarily a revocation in whole or in part of the trust and therefore when Tyler relinquished his right of re…
• Burnet v. Whitcomb, 65 F.2d 803 (D.C. Cir. 1933)
  …d), the foregoing decision was cited with approval and the court declined to sanction a deduction to a life tenant for depreciation of buildings, part of the corpus of the trust. In Hubbell v. Burnet, 46 F.(2d) 446 (C. C. A. 8th), certiorari denied, 283 U. S. 840, 51 S. Ct. 487, 75 L. Ed. 1450, the decision in Whitcomb v. Blair, supra, was cited with approval, and the court held that, although certain amounts of depreciation were actually set aside by the trustee, their retention was unauthorized, and that t…