HELVERING, COMMISSIONER OF INTERNAL REVENUE

v.

STOKES

Citator

Cited By (15 total)

• Helvering v. Gowran, 302 U.S. 238 (U.S. 1937)
  …o. v. Rose, 22 F. (2d) 800 (C. C. A. 5); J. & O. Altschul Tobacco Co. v. Commissioner, 42 F. (2d) 609 (C. C. A. 5) ; Crowell v. Commissioner, 62 F. (2d) 51 (C. C. A. 6); Schweitzer v. Commissioner 75 F. (2d) 702 (C. C. A. 7), rev’d on other grounds, 296 U. S. 551; Christopher v. Burnet, 55 F. (2d) 527 (App. D. C.); Beaumont v. Helvering, 63 App. D. C. 387; 73 F. (2d) 110. Compare Woodward v. Boston Lasting Machine Co., 60 Fed. 283, 63 Fed. 609 (C. C. A. 1).…
• Blair v. Commissioner of Internal Revenue, 300 U.S. 5 (U.S. 1937)
  …them. Nor is it a case of income attributable to a taxpayer by reason of the application of the income to the discharge of his obligation. Old Colony Trust Co. v. Commissioner, 279 U. S. 716; Douglas v. Willcuts, 296 U. S. 1, 9; Helvering v. Stokes, 296 U. S. 551; Helvering v. Schweitzer, 296 U. S. 551; Helvering v. Coxey, 297 U. S. [*12] 694. See, also, Burnet v. Wells, 289 U. S. 670, 677. There is here no question of evasion or of giving effect to statutory provisions designed to forestall evasion; or of t…

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• Shanley v. Bowers, 81 F.2d 13 (2d Cir. 1936)
  …ion for the settlor’s wife was in discharge of his marital duty to support her and so within the principle of Douglas v. Willcuts, 296 U.S. 1, 56 S.Ct. 59, 80 L. Ed. — (Nov. 11, 1935) and other recent decisions following it. Helvering v. Schweitzer, 296 U.S. 551, 56 S.Ct. 304, 80 L.Ed. — (Dec, 9, 1935); Helvering v. Stokes, 296 U.S. 551, 56 S.Ct. 308, 80 L. Ed. — (Dec. 9, 1935). But the trust instrument says nothing about discharging such marital duty, nor is there any outside evidence of the settlor’s in…

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