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)
  …a close case. I do not dissent from the opinion and judgment of the court, though I am still somewhat troubled by the considerations expressed in my concurring opinion in Gammons v. Hassett, 1 Cir., 1941, 121 F. 2d 229, 234, certiorari denied, 1941, 314 U.S. 673, 62 S.Ct. 136, 86 L.Ed. 539. In Ithaca Trust Co. v. United States, 1929, 279 U.S. 151, 49 S.Ct. 291, 73 L.Ed. 647, the Court looked not at the trust instrument alone, but also at the extrinsic facts, and reached the conclusion that as of the momen…

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• 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…