WITHERBEE ET AL., EXECUTORS, ET AL.

v.

COMMISIONER OF INTERNAL REVENUE

Citator

Cited By (12 total)

• Welch v. Terhune, 126 F.2d 695 (1st Cir. 1942)
  …d the trustees. This case must be viewed, therefore, as if the reserved right of revocation had been vested jointly in the grantor and á stranger to the trust.” See also Witherbee v. Commissioner, 2 Cir., 1934, 70 F. 2d 696, 697, certiorari denied, 293 U.S. 582, 55 S.Ct. 96, 79 L.Ed. 678; Carkhuff v. Commissioner, 6 Cir., 1936, 83 F. 2d 626, 627, 106 A.L.R. 796, certiorari denied 299 U.S. 568, 57 S.Ct. 31, 81 L.Ed. 418. White v. Poor, 1935, 296 U.S. 98, 56 S.Ct. 66, 80 L.Ed. 80, was a peculiar case. There…
• Fed. Deposit Ins. Corp. v. The AETNA Cas. & Sur. Co., 426 F.2d 729 (5th Cir. 1970)
  …nest and fraudulent conduct. National Surety Corp. v. Rauscher, Pierce & Co., 5 Cir. 1966, 369 F. 2d 572, cert. den. 386 U.S. 1018, 87 S.Ct. 1375, 18 L.Ed.2d 456, and Maryland Casualty Co. v. American Trust Co., 5 Cir. 1934, 71 F. 2d 137, cert. den. 293 U.S. 582, 55 S.Ct. 95, 79 L.Ed. 678. Moreover, it is not necessary that the person covered by the fidelity bond personally profit by his acts. Irvin Jacobs & Co. v. Fidelity & Deposit Co. of Maryland, supra, 202 F. 2d at 798. In light of these principles, t…

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• Mellon v. Driscoll, 117 F.2d 477 (3d Cir. 1941)
  …v. United States, Ct.Cl., 3 F.Supp. 331, 333, 334; cf. In re Tyler’s Estate, 3 Cir., 109 F. 2d 421. Helvering v. City Bank Farmers Trust Co., 296 U.S. 85, 56 S.Ct. 70, 80 L.Ed. 62; Witkerbee v. Commissioner, 2 Cir., 70 F. 2d 696, certiorari denied 293 U.S. 582, 55 S.Ct. 96, 79 L.Ed. 678. Dort v. Helvering, 63 App.D.C. 98, 69 F. 2d 836, 841, certiorari denied 293 U.S. 569, 55 S.Ct. 80, 79 L.Ed. 668; Lowndes, The Constitutionality of the Federal Estate Tax, 20 Virginia Law Review 141, 161. Saltonstall v.…