LIVERMORE

v.

BEAL ET AL.

Citator

Cited By

• Irvine v. Helvering, 99 F.2d 265 (8th Cir. 1938)
  …ed. It follows that upon the death of Mr. Forney no title to land' passed to his heirs. The language of the deed put the title in Mrs. Forney, and she became the sole owner in fee.” In Edmonds v. Commissioner, 9 Cir., 90 F. 2d 14, certiorari denied 302 U.S. 713, 58 S.Ct. 32, 82 L.Ed. 551, it was said (page 16): “Petitioner argues that a person cannot convey title to himself, because he is unable to make delivery to himself; that if a person conveys property to himself and another as joint tenants, what he…
• Greenwood v. Commissioner of Internal Revenue, 134 F.2d 915 (9th Cir. 1943)
  …tle and unity of time are lacking in the estate created in the two grantees and therefore a tenancy in common results” (14 Am.Jur. 83, § 11) ; but, as we stated in the case of Edmonds v. Commissioner, 9 Cir., 1937, 90 F. 2d 14, 16, certiorari denied 302 U.S. 713, 58 S.Ct. 32, 82 L.Ed. 551, “the weight of authority is opposed to that view. [Cases cited.] We believe the technical view should give way to the intention of the parties, and hold that a joint tenancy may be created by conveyance from one to himsel…
• Uhl Est. Co. v. Commissioner of Internal Revenue, 116 F.2d 403 (9th Cir. 1940)
  …. 179, 83 L.Ed. 172; New Colonial Co. v. Helvering, 292 U.S. 435, 440, 54 S.Ct. 788, 78 L.Ed. 1348. Cf. on mandatory character of the requirements of signature and verification. Edmonds v. Commissioner, 9 Cir., 90 F. 2d 14, 17, 18 certiorari denied 302 U.S. 713, 58 S.Ct. 32, 82 L.Ed. 551; Noteman v. Welch, 1 Cir., 108 F. 2d 206, 215; Sabatini v. Commissioner, 2 Cir., 98 F. 2d 753, 756; Fidelity & Columbia T. Co. v. Commissioner, 6 Cir., 90 F. 2d 219, 223, certiorari denied 302 U.S. 723, 58 S.Ct. 44, 82 L.E…