EX PARTE BROWN

Citator

Cited By

• Blair v. Commissioner of Internal Revenue, 300 U.S. 5 (U.S. 1937)
• Kuhn v. Princess Lida of Thurn & Taxis, 119 F.2d 704 (3d Cir. 1941)
  …peal of Jane Coates, 1926, 3 B.T.A. 429, and Spencer v. Commissioner, 1930, 20 B.T.A. 58. Following Douglas v. Willcuts, and prior to the Board’s hearing of the defendant’s case, there were further decisions of like import. Helvering v. Coxey, 1936, 297 U.S. 694, 56 S.Ct. 498, 80 L.Ed. 986; Helvering v. Brooks, 2 Cir., 1936, 82 F. 2d 173; Commissioner v. Hyde, 2 Cir., 1936, 82 F. 2d 174; Alsop v. Commissioner, 3 Cir., 1937, 92 F. 2d 148; Bush v. Commissioner, 1935, 33 B.T.A. 628; Whitaker v. Commissioner, 1…
• Suhr v. Commissioner of Internal Revenue, 126 F.2d 283 (6th Cir. 1942)
  …v. Grosvenor, 2 Cir., 85 F. 2d 2, a settlor is taxable upon the income of a trust created to discharge his legal obligations, and so used. Douglas v. Willcuts, supra; Helvering v. Stokes, 296 U.S. 551, 56 S.Ct. 308, 80 L.Ed. 389; Helvering v. Coxey, 297 U.S. 694, 56 S.Ct. 498, 80 L.Ed. 986, and Helvering v. Blumenthal, 296 U.S. 552, 56 S.Ct. 305, 80 L.Ed. 390. Where income is not used to discharge the grantor’s obligation, such income is not taxable to him. Stuart v. Commissioner, 7 Cir., 124 F. 2d 772. In…