QUEEN INSURANCE CO.

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (13 total)

• Commissioner of Internal Revenue v. Armour, 125 F.2d 467 (7th Cir. 1942)
  …2d 765, the court indicated that the fact that the beneficiaries of a trust are members of the grantor’s family is of itself not enough to bring the case within the Clifford rule. In Altmaier v. Commissioner, 6 Cir., 116 F. 2d 162, certiorari denied 312 U.S. 706, 61 S.Ct. 827, 85 L.Ed. 1138, and Commissioner v. Central Nat. Bank, 119 F. 2d 470, the court refers to Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655, as giving additional stress to the “family solidarity” test. We agr…
• Shapero v. Commissioner of Internal Revenue, 165 F.2d 811 (6th Cir. 1948)
  …roversy involving some variegated form of family trust. Our own lead-off contribution to the vast accumulation of Clifford bibliography was made in Altmaier v. Commissioner of Internal Revenue, 6 Cir., 116 F. 2d 162, in which certiorari was denied, 312 U.S. 706, 61 S.Ct. 827, 85 L.Ed. 1138. Prior to the promulgation of the Dobson doctrine, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, we collated our up-to-then contribution's to the subject matter in Downie v. Commissioner, 6 Cir., 133 F. 2d 899, and brought o…
• Wenger v. Commissioner of Internal Revenue, 127 F.2d 523 (6th Cir. 1942)
  …or corpus of the trust property (Sections 166 and 167, Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Code, §§ 166, 167); Reinecke v. Smith, 289 U.S. 172, 53 S.Ct. 570, 77 L.Ed. 1109; Altmaier v. Commissioner, 6 Cir., 116 F. 2d 162, 164, certiorari denied 312 U.S. 706, 61 S.Ct. 827, 85 L.Ed. 1138; and that the necessity for a written request for payment is not a substantial condition precedent to the exercise of the trustee’s power to distribute the income or corpus to the petitioner ; and that the power to effec…