HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
STEVENS ET AL.
HELVERING, COMMISSIONER OF INTERNAL REVENUE,
STEVENS ET AL.
297 U.S. 693
Supreme Court of the United States (1936)
Negative Treatment
Cited by 2 cases
Per_curiam
On petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit.
Per Curiam:
Petition for writ of certiorari granted. Judgment reversed on authority of Helvering v. City Bank Farmers Trust Co., 296 U. S. 85.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Du Charme's Estate v. Commissioner of Internal Revenue, 164 F.2d 959 (6th Cir. 1947)…the other person who acts in conjunction with the settlor be a person other than a beneficiary; the statute says “any person.” Helvering v. City Bank Co., 296 U.S. 85, 56 S.Ct. 70, 80 L.Ed. 62; Commissioner v. Stevens, 3 Cir., 79 F. 2d 490; reversed 297 U.S. 693, 56 S.Ct. 443, 80 L. Ed. 985. Petitioner contends, however, that Paragraph 12 did not give the decedent the right, in conjunction with another person, to designate the persons who shall enjoy the property, but that it merely gave the decedent the…
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Texas v. New Mexico, 308 U.S. 510 (U.S. 1939)…y the State of New Mexico and the Middle Rio Grande Conservancy District to the extent of one-half of all sums heretofore disbursed by it on account of expenses of the Special Master. (Earlier phases of this litigation are reported in 296 U. S. 547; 297 U. S. 693, 698; 298 U. S. 639, 644; 300 U. S. 645; 302 U. S. 658; 304 U. S. 551.)…
Authorities Cited
- Helvering v. City Bank Farmers Tr. Co., 296 U.S. 85 (U.S. 1935)