CINEMA PATENTS CO., INC.
v.
COLUMBIA PICTURES CORP. ET AL.

U.S. | 1936-04-27
No. 815
298 U.S. 663 Supreme Court of the United States (1936) Positive Treatment
Cited by 1 case

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  • Tuttle v. United States, 436 F.2d 69 (2d Cir. 1970)
    …the insured’s life. That the policy was in fact surrendered by the Community Foundation soon after receipt, is very strong evidence of this. Cf. London Shoe Company v. Commissioner of Internal Revenue, 80 F. 2d 230, 233 (2d Cir. 1935), cert. denied 298 U.S. 663, 56 S.Ct. 747, 80 L.Ed. 1388 (1936). The action of the Community Foundation was reasonably predictable. It was predictable because the Community Foundation, unlike the usual donee in the gift tax situation, had no relation to the insured (plaintiffs…

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