BURDICK ET AL., TRUSTEES,

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Dawson v. Abe Saada, 608 So. 2d 806 (Fla. 1992)
  …fficult to establish, and the state was consequently hampered [*809] in its ability to collect taxes. See Gilliam, 200 So. 2d at 593 (Wigginton, J., dissenting) (quoting Consolidated Motors, Inc. v. Skousen, 56 Ariz. 481, 109 P. 2d 41, cert. denied, 314 U.S. 631, 62 S.Ct. 64, 86 L.Ed. 507 (1941)). In response to this dilemma, legislatures passed statutes relaxing the strict common-law requirements regarding proof of validity of tax sales. Courts have responded in kind by regarding many provisions as directo…
• Dulles v. Johnson, 273 F.2d 362 (2d Cir. 1959)
  …ecutors reallocated these bequests to the Trustees of Columbia University. It is conceded that' Columbia qualified under Section 812(d), but the district court on the authority of Burdick v. C. I. R., 2 Cir., 1941, 117 F. 2d 972, certio-rari denied 314 U.S. 631, 62 S.Ct. 63, 86 L.Ed. 506, disallowed deduction on the ground that inasmuch as the executors could have reallocated to the Associations which it was holding were not charitable, scientific or educational within the meaning of that section the actua…
• Gaylord v. Commissioner OF Internal Revenue (two cases), 153 F.2d 408 (9th Cir. 1946)
  …rior to the date when this act shall become a law shall not be affected hereby. (Enacted 1872; Am. by Stats.1931, p. 1955.)” Helvering v. Wood, 309 U.S. 344, 60 S.Ct. 551, 84 L.Ed. 796; Helvering v. Dunning, 4 Cir., 118 F. 2d 341, certiorari denied 314 U.S. 631, 62 S.Ct. 64, 86 L.Ed. 507; Kraft v. Com’r, 3 Cir., 111 F. 2d 370, certiorari denied 311 U.S. 671, 61 S.Ct. 32, 85 L.Ed. 431. The trust instrument designates Northern Trust Company of Chicago, Ill., as successor trustee, but this was only if both g…