KENT

v.

ROTHENSIES, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• Empire State Chair Co., Inc. v. Beldock. In re Patio Cafe, Inc., 140 F.2d 587 (2d Cir. 1944)
  …he contention is also advanced that the bankruptcy trustee cannot take advantage of improper filing under § 65; but the contrary is too well settled to require discussion of the point. White v. Steinman, 2 Cir., 120 F. 2d 799, 802, certiorari denied 314 U.S. 659, 62 S.Ct. 113, 86 L.Ed. 528; City of New York v. Johnson, 2 Cir., 137 F. 2d 163; Golin v. Florence Trading Corp., 2 Cir., 128 F. 2d 431; In re Parkway Knitting Mills, 2 Cir., 119 F. 2d 605, 607, certiorari denied Elstelnat Holding Corp. v. Palmer, 3…
• Commissioner of Internal Revenue v. Willson, 132 F.2d 255 (6th Cir. 1942)
  …ed herself of every right which might enable her to have the income. Graff v. Commissioner, 7 Cir., 117 F. 2d 247, 249; Irish v. Commissioner, 3 Cir., 129 F. 2d 468. As pointed out in Kent v. Rothensies, 3 Cir., 120 F. 2d 476, 478, certiorari denied 314 U. S. 659, 62 S.Ct. 113, 86 L.Ed. 528, the statute does not provide that income is taxable to the grantor only if it is held or accumulated for unconditional future distribution to the grantor. It is not concerned with whether the taxpayer’s right to the inco…