INGRAM DAY LUMBER CO.

v.

UNITED STATES

Citator

Cited By

• Commissioner OF Internal Revenue v. Makransky, 321 F.2d 598 (3d Cir. 1963)
  …o him. Compare De Amodio v. Commissioner, 3d Cir.1962, 299 F. 2d 623, and Helvering v. Evans, 3d Cir.1942, 126 F. 2d 270, cert. denied, 317 U.S. 638, 63 S.Ct. 30, 87 L.Ed. 514, with Commissioner v. Waterbury, 2d Cir.1938, 97 F. 2d 383, cert. denied, 305 U.S. 638, 59 S.Ct. 105, 83 L.Ed. 411. The trust indenture here does not reserve or confer any such power. The corresponding section 677(a) of the 1954 Code specifies an aditional situation in which trust income is taxable to the grantor, namely, where trust…
• Commissioner of Internal Revenue v. Betts, 123 F.2d 534 (7th Cir. 1941)
  …lity over which he has no control. And such was the ruling of the courts as to Section 167 of the Revenue Act of 1928, 26 U.S.C.A. Int.Rev. Acts, page 407, similar in its provisions. Commissioner v. Waterbury, 2 Cir., 97 F. 2d 383; certiorari denied 305 U.S. 638, 59 S.Ct. 105, 83 L.Ed. 411; Bassett v. Commissioner, 33 B.T.A. 182 affirmed per curiam, 2 Cir., 90 F. 2d 1004; Sawtell v. Commissioner, 1 Cir., 82 F. 2d 221. Were the settlor liable for tax under the circumstances of this case, grave doubt of cons…
• Doty v. Commissioner of Internal Revenue, 148 F.2d 503 (1st Cir. 1945)
  …“honest doubt” and that there can be no “honest doubt” where the local rule is settled, see Matter of Talbot’s Estate, 1939, 170 Misc. 138, 9 N.Y.S.2d 806; Commissioner of Internal Revenue v. Waterbury, 2 Cir., 1938, 97 F. 2d 383, certiorari denied 305 U.S. 638, 59 S.Ct. 105, four cases, 83 L.Ed. 411; American Security & Trust Co. v. Frost, supra. In Dumaine v. Dumaine, supra, the Supreme Judicial Court held that the failure of the trustee to follow the rules which would apply if he had no discretionary […