LOFLAND

v.

FOX, RECEIVER

Citator

Cited By (16 total)

• Newton Tr. Co. v. Commissioner of Internal Revenue, 160 F.2d 175 (1st Cir. 1947)
  …or her “comfort and pleasure.” Likewise “need or desire” of the life tenant has been held not limited to a prior mode of life or any other fixed and ascertainable standard. Gammons v. Hassett, 1 Cir, 1941, 121 F. 2d 229, 230, certiorari denied 1941, 314 U.S. 673, 62 S. Ct. 136, 86 L.Ed. 539. In our present case the Tax Court held that “use and benefit of my said wife” did not refer to the widow’s previous standard of living and that no other standard of expenditure was prescribed in terms of which the poss…
• Blodget v. Delaney, 201 F.2d 589 (1st Cir. 1953)
  …refore consider the plaintiff-appellants’ position well taken. Clearly we must interpret the testator’s language as well as we can in conformity with the law of Massachusetts. Gammons v. Hassett, 1 Cir., 121 F. 2d 229, 231, certiorari denied, 1941, 314 U.S. 673, 62 S.Ct. 136, 86 L.Ed. 539; Channing v. Hassett, 1 Cir.; 200 F. 2d 514. Turning, [*593] therefore, to the law of that Commonwealth, it appears from the authorities cited in Gammons v. Hassett, supra, that the extent of a beneficiary’s interest is d…

  ← 1 / 2 →
• World Publ'g Co. v. Commissioner OF Internal Revenue, 299 F.2d 614 (8th Cir. 1962)
  …S.D.N.Y., 161 F.Supp. 305; Schubert v. Commissioner, 4 Cir., 1961, 286 F. 2d 573, cert. den. 366 U.S. 960, 81 S.Ct. 1919, 6 L.Ed. 2d 1253, affirming 33 T.C. 1048 (2 judges dissenting); Friend v. Commissioner, 7 Cir., 1941, 119 F. 2d 959, cert. den. 314 U.S. 673, 62 S.Ct. 136, 86 L.Ed. 538, affirming 40 B.T.A. 768; Commissioner of Internal Revenue v. Moore, 9 Cir., 1953, 207 F. 2d 265, cert. den. 347 U.S. 942, 74 S.Ct. 637, 98 L.Ed. 1091, reversing with directions, 15 T.C. 906; Commissioner of Internal Reve…