BANK OF COMMERCE LIQUIDATING CO.

v.

BECKER, COLLECTOR OF INTERNAL REVENUE; AND MERCANTILE LIQUIDATING CO. V. SAME

Citator

Cited By

• First Tr. Co. of ST. Paul State Bank v. Reynolds, 137 F.2d 518 (8th Cir. 1943)
  …4 Cir., 125 F. 2d 401, certiorari denied 316 U.S. 696, 62 S.Ct. 1292, 86 L.Ed. 1766; Burdick v. Commissioner, 2 Cir., 117 F. 2d 972, certiorari denied 314 U.S. 631, 62 S.Ct. 63, 86 L.Ed. 506; Levey v. Smith, 7 Cir., 103 F. 2d 643, certiorari denied 308 U.S. 578, 60 S.Ct. 94, 84 L.Ed. 484; Knoernschild v. Commissioner, 7 Cir., 97 F. 2d 213; United States v. Fourth National Bank in Wichita, Kansas, 10 Cir., 83 F. 2d 85, 107 A.L.R. 793, certiorari denied 299 U.S. 575, 57 S.Ct. 38, 81 L.Ed. 423. See also St. L…
• Delaney v. Gardner, 204 F.2d 855 (1st Cir. 1953)
  …nforceability of a decedent’s desire is the criterion for determining whether or not there has been a “bequest * * * or transfer.” The United States Court of Appeals for the Seventh Circuit, in Levey v. Smith, 103 F. 2d 643, certiorari denied 1939, 308 U.S. 578, 60 S.Ct. 94, 84 L.Ed. 484 held that a gift to a lodge, provided for in a will, was not deductible, hut the language of the court indicates that a constructive trust may be deductible because the decision turns upon the failure to establish that the…
• The First Nat'l Bank OF Omaha v. United States, 681 F.2d 534 (8th Cir. 1982)
  …he use of a bequest must be conclusively established by competent and admissible testimony. Marine Midland Trust Co. of Southern New York v. McGowan, 223 F. 2d 408, 409 (2d Cir. 1955). See Levey v. Smith, 103 F. 2d 643, 647 (7th Cir.), cert. denied, 308 U.S. 578, 60 S.Ct. 94, 84 L.Ed. 484 (1939). In the case at bar, the testator has not placed any restrictions on the use of the bequest by the Fontenelle Chapter. Accordingly, the bequest cannot be said to have been made exclusively for charitable purposes.…