STIMSON ET AL.

v.

UNITED ADVERTISING CORP.

Citator

Cited By

• Cont'l Oil Co. v. Jones, 113 F.2d 557 (10th Cir. 1940)
  …280 U.S. 390, 50 S.Ct. 169, 74 L.Ed. 504; Gregory v. Helvering, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 97 A.L.R. 1355; Johnson v. Commissioner, 2 Cir., 86 F. 2d 710; Morsman v. Commissioner, 8 Cir., 90 F. 2d 18, 113 A.L.R. 441, certiorari denied, 302 U.S. 701, 58 S.Ct. 20, 82 L.Ed. 542; Jones v. Page, 5 Cir., 102 F. 2d 144, certiorari denied, 308 U.S. 562, 60 S.Ct. 93, 84 L.Ed.-; Helvering v. Johnson, 8 Cir., 104 F. 2d 140, affirmed by an equally divided court, 308 U.S. 523, 60 S.Ct. 293, 84 L.Ed.-. But…
• Cont'l Oil Co. v. Helvering, 100 F.2d 101 (D.C. Cir. 1938)
  …52, 74 L.Ed. 901; Helvering v. Taylor, 203 U.S. 507, 515, 55 S.Ct. 287, 290, 79 L.Ed. 623; Lightsey v. Commissioner, 4 Cir., 63 F. 2d 254, 255; Morsman v. Commissioner, 8 Cir., 90 F. 2d 18, 23, 113 A.L.R. 441, certiorari denied Morsman v. Helvering, 302 U.S. 701, 58 S.Ct. 20, 82 L.Ed. 542; Seymour Mfg. Co. v. Burnet, 61 App.D.C. 22, 56 F. 2d 494. Dorrance v. Phillips, 3 Cir., 85 F. 2d 660; Hart Glass Mfg. Co. v. United States, Ct.Cl., 48 F. 2d 435, 441, 442, certiorari denied 286 U.S. 556, 52 S.Ct. 639, 76…

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• Sence v. The United States, 394 F.2d 842 (Ct. Cl. 1968)
  …s purpose with particular care; and, if his ingenuity fails at any point, the court should not lend him its aid by resolving doubts in his favor.” Morsman v. Commissioner of Internal Revenue, 90 F. 2d 18, 22, 113 A.L.R. 441 (8th Cir.), cert. denied, 302 U.S. 701, 58 S.Ct. 20, 82 L.Ed. 542 (1937). Accordingly for income tax purposes, all these substantially identical trusts created, as part of a family arrangement, primarily for the benefit of the same beneficiary should be treated as consolidated into one…