ANARGYROS

v.

UNITED STATES

Citator

Cited By

• United States v. Higginson, 238 F.2d 439 (1st Cir. 1956)
  …y' distributable where the terms of the trust deed direct the trustees to periodically pay or credit the income to the beneficiaries. Commissioner of Internal Revenue v. Stearns, 2 Cir., 1933, 65 F. 2d 371, certiorari denied Stearns v. Burnet, 1933, 290 U.S. 670, 54 S.Ct. 90, 78 L.Ed. 579; Plimpton v. Commissioner of Internal Revenue, 1 Cir., 1943, 135 F. 2d 482; Commissioner of Internal Revenue v. First Trust & Deposit Co., 2 Cir., 1941, 118 F. 2d 449; MeCrory v. Commissioner of Internal Revenue, 5 Cir., 1…
• Deutsche Bank Und Disconto-Gesellschaft v. Cummings, 83 F.2d 554 (D.C. Cir. 1936)
  …26 (b), and subsections (d), (g), (j) of section 9, 50 U.S.C.A. Appendix, §§ 9(d, g, j, m. p), 25(e), 26(b). 271 U.S. 298, 46 S.Ct. 524, 70 L.Ed. 953, 51 A.L.R. 229. (C.C.A.) G5 F.(2d) 371, 374, certiorari denied Stearns v. Burnet (Oct. 16, 1933) 290 U.S. 670, 54 S.Ct. 90, 78 L.Ed. 579.…
• Plimpton v. Commissioner of Internal Revenue, 135 F.2d 482 (1st Cir. 1943)
  …trust instrument must be paid or credited periodically to the beneficiaries. This is the conclusion reached by the United States Circuit Court of Appeals for the Second Circuit, (Commissioner v. Stearns, 2 Cir., 65 F. 2d 371, 373, certiorari denied 290 U.S. 670, 54 S.Ct. 90, 78 L.Ed. 579; Commissioner v. First Trust & Deposit Co., 2 Cir., 118 F. 2d 449, 452), as well as by the Board of Tax Appeals itself (Dorothy McBride Orthwein v. Commissioner, 45 B.T.A. 184, 187; Mary Pyne Filley v. Commissioner, 45 B.T…