MURPHY ET AL., EXECUTORS,

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Helvering v. Hormel, 111 F.2d 1 (8th Cir. 1940)
  …In exceptional cases there may be a reversal by a reviewing court of a decision for reasons not pressed or passed upon below. Trapp v. Metropolitan Life Ins. Co., 8 Cir., 70 F. 2d 976, affirmed on rehearing, 8 Cir., 72 F. 2d 374, certiorari denied, 293 U.S. 596, 55 S.Ct. 112, 79 L.Ed. 690. In the Trapp case the situation was in. substance this: A beneficiary brought suit upon a policy of life insurance which the company asserted had lapsed. The question turned upon the construction of certain Missouri sta…
• United States v. Harrell, 133 F.2d 504 (8th Cir. 1943)
  …74, 480, 53 S.Ct. 252, 77 L.Ed. 439; Helvering v. Hormel, 8 Cir., 111 F. 2d 1, affirmed 312 U.S. 552, 557, 61 S.Ct. 719, 85 L.Ed. 1037; Ayers v. United States, supra; Trapp v. Metropolitan Life Ins. Co., 8 Cir., 70 F. 2d 976, 981, certiorari denied, 293 U.S. 596, 55 S.Ct. 112, 79 L.Ed. 690; Helvering v. Rubinstein, 8 Cir., 124 F. 2d 969, 972; Wayne v. New York Life Ins. Co., 8 Cir., 132 F. 2d 28, decided December 14, 1942. It is true that the power is infrequently exercised, and more often in criminal, rath…
• Helvering v. Rubinstein, 124 F.2d 969 (8th Cir. 1942)
  …Helvering, supra, 312 U.S. page 560, 61 S.Ct. 719, 85 L.Ed. 1037). See and compare, Helvering v. Hormel, 8 Cir., 111 F. 2d 1; Trapp v. Metropolitan Life Ins. Co., 8 Cir., 70 F. 2d 976, affirmed on rehearing, 8 Cir., 72 F. 2d 374, certiorari denied, 293 U.S. 596, 55 S.Ct. 112, 79 L.Ed. 690; Robertson v. Nee, 8 Cir., 105 F. 2d 651, 652. To prevent a plain injustice, an appellate court may notice obvious errors in either criminal or civil cases, even though not properly called to the attention of the trial co…