DUBERSTEIN, TRUSTEE,

v.

KEIL ET AL.

Citator

Cited By

• Am. Tobacco Co. v. United States, 147 F.2d 93 (6th Cir. 1944)
  …U.S. 150, 226, 60 S.Ct. 811, 84 L.Ed. 1129; Montrose Lumber Co. v. United States, 10 Cir., 124 F. 2d 573; United States v. Shapiro, 2 Cir., 103 F. 2d 775; United States v. Buchalter, 2 Cir., 88 F. 2d 625, certiorari denied Shapiro v. United States, 301 U.S. 708, 57 S.Ct. 942, 81 L. Ed. 1362; United States v. MacAndrews & Forbes Co., C.C.N.Y., 149 F. 836. As against the contention of appellants, we are of the opinion that the information alleged an agreement between the parties, and clearly possessed the r…
• The Cleveland Tr. Co. & A. Dean Perry v. United States, 421 F.2d 475 (6th Cir. 1970)
  …isposition and thereby avoid the imposition of estate taxes can be inferred. Purvin v. Commissioner of Internal Revenue, 96 F. 2d 929, 120 A.L.R. 166 (7th Cir. 1938); Updike v. Commissioner of Internal Revenue, 88 F. 2d 807 (8th Cir.), cert. denied, 301 U.S. 708, 57 S.Ct. 942, 81 L.Ed. 1362 (1937). Applying these well established principles to the evidence adduced at the second trial, we hold that the District Court committed reversible error in directing a verdict for the estate. The estate, which had the…
• United States v. Shapiro, 103 F.2d 775 (2d Cir. 1939)
  …counts, based upon the first and second sections of the Act. Offenses under these sections are not identical, even though all the evidence is applicable to both counts. U. S. v. Buchalter, 2 Cir., 88 F. 2d 625, certiorari denied, Shapiro v. U. S., 301 U.S. 708, 57 S.Ct. 942, 81 L.Ed. 1362; U. S. v. MacAndrews & Forbes Co., C.C., 149 F. 836. It is the defendant’s contention, however, that all the counts under § 2 of the Act are but different ways of stating one offense, the penalties for which are limited…