KERENS

v.

COLKET ET AL.

Citator

Cited By

• Brown v. Blue Cross & Blue Shield OF Ala., Inc., 898 F.2d 1556 (11th Cir. 1990)
  …ee appears to be motivated by a desire to terminate the trust, the motive is improper and the trustee’s discretionary determinations are scrutinized closely. See Colket v. St. Louis Union Trust Co., 52 F. 2d 390, 395-96 (8th Cir.1931), cert. denied, 285 U.S. 543, 52 S.Ct. 393, 76 L.Ed. 935 (1932).11 ERISA’s standard of loyalty constitutes statutory recognition of the bar on improper motivation. See Central States, 472 U.S. at 571 n. 12, 105 S.Ct. at 2840 n. 12. We have found improper motive in ERISA cases…
• Gleckman v. United States (two cases), 80 F.2d 394 (8th Cir. 1935)
  …uses, there is most potent testimony that he has income, and, if the amount exceeds exemptions and deductions, that the income is taxable. United States v. Miro (C.C.A.) 60 F.(2d) 58; Oliver v. United States (C.C.A.) 54 F.(2d) 48, certiorari denied, 285 U.S. 543, 52 S.Ct. 393, 76 L.Ed. 935; Guzik v. United States (C.C.A.) 54 F.(2d) 618, certiorari denied, 285 U.S. 545, 52 S.Ct. 395, 76 L.Ed. 937; Capone v. United States (C.C.A.7) 51 F.(2d) 609, 619, 76 A.L.R. 1534; Orzechowski v. United States (C.C.A.3) 37…
• Halle v. Commissioner of Internal Revenue, 175 F.2d 500 (2d Cir. 1949)
  …missioner, 5 Cir., 111 F. 2d 374; Malone v. United States, 7 Cir., 94 F. 2d 281, certiorari denied 304 U.S. 562, 58 S.Ct. 944, 82 L.Ed. 1529; United States v. Miro, 2 Cir., 60 F. 2d 58; Oliver v. United States, 7 Cir., 54 F. 2d 48, certiorari denied 285 U.S. 543, 52 S.Ct. 393, 76 L.Ed. 935; Cohan v. Commissioner, 2 Cir., 39 F. 2d 540, 543: Also, we must uphold the Tax Court’s finding that taxpayer’s returns were fraudulent and therefore subject to the 50% penalties under § 293(b) of the Revenue Act, which…