CORWIN, COLLECTOR OF INTERNAL REVENUE,
v.
GEORGE GLISS LANE; AND SAME V. JAMES W. LANE, JR.
CORWIN, COLLECTOR OF INTERNAL REVENUE,
GEORGE GLISS LANE; AND SAME V. JAMES W. LANE, JR.
290 U.S. 644
Supreme Court of the United States (1933)
Caution
Cited by 9 cases
Opinion
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Van Vranken v. Helvering, 115 F.2d 709 (2d Cir. 1940)…be no more than an egregious exception in the fiscal scheme as a whole. Order affirmed. Chandler v. Field, 1 Cir., 63 F. 2d 13, certiorari denied, 289 U.S. 758, 53 S.Ct. 791, 77 L.Ed. 1502; Lane v. Corwin, 2 Cir., 63 F. 2d 767, certiorari denied, 290 U.S. 644, 54 S.Ct. 62, 78 L.Ed. 558; Huggett v. Burnet, 62 App.D.C. 67, 64 F. 2d 705; Pringle v. Commissioner, 9 Cir., 64 F. 2d 863, certiorari denied, 290 U.S. 656, 54 S.Ct. 72, 78 L.Ed. 568; Molter v. Commissioner, 7 Cir., 69 F. 2d 7; Hopkins v. Commission…
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Sportwear Hosiery Mills v. Commissioner of Internal Revenue, 129 F.2d 376 (3d Cir. 1942)…ing v. National Grocery Co., 1938, 304 U.S. 282, 58 S.Ct. 932, 82 L.Ed. 1346. Botchford v. Commissioner of Internal Revenue, 9 Cir., 1936, 81 F. 2d 914, 916; Mulqueen v. Commissioner of Internal Revenue, 2 Cir., 1933, 65 F. 2d 365, certiorari denied 290 U.S. 644, 54 S.Ct. 62, 78 L.Ed. 559; Van Sicklen v. Commissioner of Internal Revenue, 1935, 33 B.T.A. 544, 547; Lougee v. Commissioner of Internal Revenue, 1932, 26 B.T.A. 23, affirmed, 1 Cir., 1933, 63 F. 2d 112; Binger v. Commissioner of Internal Revenue,…
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Beers v. Commissioner of Internal Revenue, 78 F.2d 447 (3d Cir. 1935)…S. 758, 53 S. Ct. 791, 77 L. Ed. 1502; Pringle v. Commissioner (C. C. A.) 64 F.(2d) 863; Burnet v. Pringle, 290 U. S. 656, 54 S. Ct. 72, 78 L. Ed. 568; Huggett v. Burnet, 62 App. D. C. 67, 64 F.(2d) 705; Lane v. Corwin (C. C. A.) 63 F.(2d) 767; Id., 290 U. S. 644, 54 S. Ct. 62, 78 L. Ed. 558; Warner v. Commissioner (C. C. A. 2d) 72 F.(2d) 225. The argument in Roebling v. Commissioner as to a proper tax base was rested squarely on the question whether the bequest was a vested or a contingent remainder and wh…
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