COLLINS

v.

MOSHER ET AL.; AND LOUNT V. MOSHER ET AL.

Citator

Cited By

• Houk v. Commissioner of Internal Revenue, 173 F.2d 821 (5th Cir. 1949)
  …he Trust became a creditor of McFaddin or his estate, at least in the amount paid by the Trust for them, and, as an assignee, the Trust stands in the same position as its assignor had stood. Lount v. Mosher, 10 Cir., 115 F. 2d 903, certiorari denied 313 U. S. 581, 61 S.Ct. 1097, 85 L.Ed. 1537; and Westgate v. Maryland Casualty Co., 6 Cir., 147 F. 2d 177. The purchase by the Trust of the judgments and notes did not extinguish them as debts due by McFaddin’s estate but merely transferred them to the Trust, whi…
• Early v. Commissioner OF Internal Revenue, 445 F.2d 166 (5th Cir. 1971)
  …only that where there exists a substantial controversy in which a taxpayer claims as a donee, what is received in settlement is received for tax purposes as a donee. Taxpayers urge that White v. Thomas, 116 F. 2d 147 (5th Cir. 1940), cert. denied, 313 U.S. 581, 61 S.Ct. 1098, 85 L.Ed. 1538 (1941), is to the contrary. The taxpayer there claimed ownership of a decedent’s ranch through a prior inter vivos gift. In compromise of this claim the estate paid the taxpayer a sum of money. Taxpayer contended that t…
• United States v. Metro. Life Ins. Co., 683 F.2d 1250 (9th Cir. 1982)
  …assigned their rights to insurance benefits to the Veterans Administration. It is undisputed that the veterans could assign to the Government only benefits they themselves had. See, e.g., Lount v. Mosher, 115 F. 2d 903 (9th Cir. 1940), cert. denied, 313 U.S. 581, 61 S.Ct. 1097, 85 L.Ed. 1537 (1941). Metropolitan asserts that because the veterans had no right to payment for medical services “obtained without cost,”3 they could not assign a right of repayment to the Government. In support of its position the…