LILLY

v.

SMITH, COLLECTOR

Citator

Cited By

• Farley v. Heininger, 105 F.2d 79 (D.C. Cir. 1939)
  …uild Co. v. Payne, 194 U. S. 100, 109, 24 S.Ct. 595, 48 L.Ed. 894. See United States v. Chemical Foundation, Inc., 272 U.S. 1, 14, 15, 47 S.Ct. 1, 71 L.Ed. 131; Proctor & Gamble Co. v. Coe, 68 App.D.C. 246, 249, 96 F. 2d 518, 521, certiorari denied, 305 U.S. 604, 59 S.Ct. 65, 83 L.Ed. —. Leach v. Carlile, 258 U.S. 138, 140, 42 S.Ct. 227, 228, 66 L.Ed. 511; National Conference on Legalizing Lotteries, Inc. v. Farley, 68 App.D.C. 319, 96 F. 2d 861, certiorari denied, 305 U.S. 624, 59 S.Ct. 85, 83 L.Ed. —; Fa…
• Lucking v. Delano, 122 F.2d 21 (D.C. Cir. 1941)
  …. 1, 14, 15, 47 S.Ct. 1, 71 L.Ed. 131; Cooper v. O’Connor, 69 App.D.C. 100, 104, 99 F. 2d 135, 139, certiorari denied, 305 U.S. 643, 59 S.Ct. 146, 83 L.Ed. 414; Proctor & Gamble Co. v. Coe, 68 App.D.C. 246, 249, 96 F. 2d 518, 521, certiorari denied, 305 U.S. 604, 59 S.Ct. 65, 83 L.Ed. 384. See Welch v. Helvering, 290 U.S. 111, 115, 54 S.Ct 8, 78 L.Ed. 212; Lewis v. United States, 279 U.S. 63, 73, 49 S.Ct. 257, 73 L.Ed. 615.…
• Commissioner of Internal Revenue v. Hart, 106 F.2d 269 (3d Cir. 1939)
  …Appeals have decided that the statute does not impose a gift tax on the creation of a tenancy by the entirety. The views of the dissenting members have, however, been sustained in the Seventh Circuit, Lilly v. Smith, 96 F. 2d 341, certiorari denied, 305 U.S. 604, 59 S.Ct. 64, 83 L.Ed. 383. A cognate problem in the construction of the same words (involving gifts in trust with reserved power to alter but not revest in the donor) has'been decided favorably to the taxpayer in the Second Circuit, Hesslein v. Hoe…