HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

BULLARD, EXECUTOR

Citator

Cited By

• United States v. Ill. Cent. R.R. Co., 303 U.S. 239 (U.S. 1938)
  …34 Stat. 607, 45 U. S. C. §§ 71-74. Upon an agreed statement, the court found the facts, stated its conclusions of law and gave judgment for respondent. The circuit court of appeals affirmed. 90 F. (2d) 213. This Court granted a writ of certiorari. 302 U. S. 671. The question for decision is whether, as a matter of law, the facts found show conclusively that respondent knowingly and willfully failed to comply with the requirements of the first section of the Act. It declares that no carrier whose road for…
• Union Tr. Co. of Md. v. Townshend (two cases). In re Smith, 101 F.2d 903 (4th Cir. 1939)
  …r creditors, but because it negatives an intention on Smith’s part to impose a specific lien upon the fund. The pending case must be decided according to the law of West Virginia. This would have been true even if Erie Railroad Company v. Tompkins, 302 U.S. 671, 58 S.Ct. 50, 82 L.Ed. 518, had not given new vigor to the binding force of State decisions. Lone Star Cement Corp. v. Swartwout, 4 Cir., 93 F. 2d 767, 770. It is therefore important to note that even if the federal courts have broadened the strict…
• Pope v. Lincoln Nat. Life Ins. Co., 103 F.2d 265 (8th Cir. 1939)
  …of whether a death so caused is “through accidental means”, as stated in those policies.. This is a matter of construction of those words in the policy, in view of the facts here. This depends upon the law of Missouri. Erie Railroad Co. v. Tompkins, 302 U.S. 671, 58 S.Ct. 50, 82 L.Ed. 518. The here controlling law^ of Missouri is stated in Caldwell v. Travelers’ Ins. Co., 305 Mo. 619, 267 S.W. 907, 39 A.L.R. 56. That case was a suit, for accidental death, on a policy insuring against “bodily injuries, effe…