MARICOPA COUNTY, ARIZONA, ET AL.

v.

PHOENIX SAVINGS BANK & TRUST CO.; SAME V. PHOENIX NATIONAL BANK; SAME V. VALLEY BANK & TRUST CO.; SAME V. FIRST NATIONAL BANK OF ARIZONA; SAME V. TEMPE NATIONAL BANK; AND PIMA COUNTY, ARIZONA, ET AL. V. SOUTHERN ARIZONA BANK & TRUST CO.

Citator

Cited By

• Crane v. Commissioner of Internal Revenue, 331 U.S. 1 (U.S. 1947)
  …enue Act of 1932. See Reg. 37, Arts. 13, 14, and 47; Reg. 63, Arts. 12, 13, and 41; Reg. 68, Arts. 11, 13, and 38; Reg. 70, Arts. 11, 13, and 38; Reg. 80, Arts. 11,13, and 38. See City Bank Farmers’ Trust Co. v. Bowers, 68 F. 2d 909, cert. denied, 292 U. S. 644; Rodiek v. Helvering, 87 F. 2d 328; Adriance v. Higgins, 113 F. 2d 1013. See also Reg. 45, Art. 1562; Reg. 62, Art. 1563; Reg. 65, Art. 1594; Reg. 69, Art. 1594; Reg. 74, Art. 596; Reg. 77, Art. 596; Reg. 86, Art. 113 (a) (5)-l (c); Reg. 94, Art. 1…
• Adriance v. Higgins, 113 F.2d 1013 (2d Cir. 1940)
  …ty for such payment.” It is well. settled that the full value of securities pledged by a decedent to secure a debt must be included in computing his estate for taxation. City Bank Farmers Trust Co. v. Bowers, 2 Cir., 68 F. 2d 909, certiorari denied 292 U.S. 644, 54 S.Ct. 778, 78 L.Ed. 1495; Rodick v. Helvering, 2 Cir., 87 F. 2d 328. To be sure the debt for which securities are pledged may in the ordinary case be deducted, but here the claim was derived from the right of the wife to support. The promise to…
• Crocker v. Helvering, 76 F.2d 974 (D.C. Cir. 1935)
  …situated in the United States, are unconstitutional. We cannot sustain this contention. This precise question was before the Circuit Court of Appeals for the Second Circuit in City Bank Farmers’ Trust Co. v. Bowers, 68 F.(2d) 909, certiorari denied, 292 U. S. 644, 54 S. Ct. 778, 78 L. Ed. 1495. In that case the court held that this provision was. not unconstitutional. The question is fully argued in that decision and wé need do no more than express our agreement with its conclusions. . We therefore affirm t…