BRAME

v.

KEYSTONE CREDIT CORP. ET AL.

Citator

Cited By

• Commissioner of Internal Revenue v. Upjohn's Estate, 124 F.2d 73 (6th Cir. 1941)
  …uses, relying upon Boston Safe Deposit & T. Co. v. Commissioner, 1 Cir., 66 F. 2d 179, certiorari denied, 290 U.S. 700, 54 S.Ct. 227, 78 L.Ed. 602; Guarantee Trust Company of New York v. Commissioner, 2 Cir., 76 F. 2d 1010, cer [*76] tiorari denied, 296 U.S. 591, 56 S.Ct. 103, 80 L.Ed. 418; Moorman Home for Women v. United States, D.C., W.D.Ky., 42 F. 2d 257. To support the premise that accumulated income in any one year was subject to the payment of annuities and expenses of other years, the petitioner poi…
• Fillman v. The United States, 355 F.2d 632 (Ct. Cl. 1966)
  …at the equitable or beneficial' interest of a nonresident alien decedent in corporate stock is property, the value of which is to be included in decedent’s gross estate for taxation. Commissioner v. Nevius, 2 Cir., 76 F. 2d 109 (1935), cert. denied, 296 U.S. 591, 56 S.Ct. 104, 80 L.Ed. 419; City Bank Farmers Trust Co. v. United States, 149 F.Supp. 186,137 Ct.Cl. 798 (1957). Also, the Treasury Regulations, beginning with those promulgated pursuant to the Revenue Act of 1924 and continuing to the present time…