HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

EUGENE W. WATERBURY; SAME V. DONALD N. WATERBURY; SAME V. CHARLOTTE M. WATERBURY; AND SAME V. WHITFORD N. WATERBURY

Citator

Cited By

• 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 […
• City of Buffalo v. Plainfield Hotel Corp., 177 F.2d 425 (2d Cir. 1949)
  …hould, and doubtless would upon mo^tion, have remanded the suit. Quilhot v. Hamer, C.C.N.D.N.Y., 158 F. 188. And its order would not have been reviewable. Moulding-Brownell Corp. v. Sullivan, 7 Cir., 92 F. 2d 646, 114 A.L.R. 1471, certiorari denied 305 U.S. 638, 58 S.Ct. 526, 82 L.Ed. 1098; Ex parte Bopst, supra. The only remaining question is whether the petition treated as one based on prejudice and local influence should have been granted and the answer’ is found in the fact that it was filed too late.…