THIRD NATIONAL BANK & TRUST CO. ET AL., EXECUTORS

v.

WHITE, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By (11 total)

• Fernandez v. Wiener, 326 U.S. 340 (U.S. 1945)
  …owners to property held in joint ownership, measured by the full value of the property so [*354] held. We upheld a like tax when applied to tenancies by the entirety in Tyler v. United States, 281 U. S. 497; Third National Bank & Trust Co. v. White, 287 U. S. 577, and to property held in joint tenancy in United States v. Jacobs and Dimock v. Corwin (companion cases), 306 U. S. 363. Decision in these cases was not rested, as appellees argue, on the ground that the tax was imposed on a gift made by the husban…
• United States v. Jacobs, 306 U.S. 363 (U.S. 1939)
  …ee, Knowlton v. Moore, 178 U. S. 41, 47; 1 Cooley, “Taxation,” 48, (4th ed.); Seligman, “Essays in Taxation,” Ch. V, (9th ed., 1921). Tyler v. United States, 281 U. S. 497, 503, 504. Third National Bank & Trust Co. v. White, 45 F. 2d 911, affirmed 287 U. S. 577; Helvering v. Bowers, 303 U. S. 618. Foster v. Commissioner, 303 U. S. 618. Gwinn v. Commissioner, supra; Griswold v. Helvering, 290 U. S. 56, 58. In the Griswold ease this Court said: “Whether this application of the statute gives it a retroactiv…

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• Sheets v. Commissioner of Internal Revenue, 95 F.2d 727 (8th Cir. 1938)
  …bruary 26, 1926] the enactment of this act,” and since then the Supreme Court has recognized the controlling effect of subdivision (h) in Gwinn v. Commissioner, 287 U.S. 224, 226, 53 S.Ct. 157, 77 L.Ed. 270; Third National Bank & Trust Co. v. White, 287 U.S. 577, 53 S.Ct. 290, 77 L.Ed. 505; Griswold v. Helvering, 290 U.S. 56, 54 S.Ct. 5, 78 L.Ed. 166; Nichols v. Coolidge, 274 U.S. 531-539, 47 S.Ct. 710, 711, 712, 71 L.Ed. 1184, 52 A.L.R. 1081. We think that Congress has made its intention clear that section…

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Authorities Cited

• Tyler v. United States, 281 U.S. 497 (U.S. 1930)
• Third Nat. Bank & Tr. Co. of Springfield v. White (D. Mass. 1930)