ELIAS

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Betts v. Brady, 316 U.S. 455 (U.S. 1942)
  …ssity of the issue of a writ and a hearing where a redundant petition is filed disclosing no new matter. See, Salinger v. Loisel, 265 U. S. 224, 231-232. He determined, however, in this case to issue the writ and afford a hearing. Tenner v. Dullea, 314 U. S. 692. United States v. Dawson, 15 How. 467, 487; Twitchell v. Pennsylvania, 7 Wall. 321, 325; Spies v. Illinois, 123 U. S. 131, 166; In re Sawyer, 124 U. S. 200, 219; Brooks v. Missouri, 124 U. S. 394, 397; Eilenbecker v. District Court, 134 U. S. 31, 3…
• White v. Ragen, 324 U.S. 760 (U.S. 1945)
  …S. 418. And it follows from the lack of a remedy in the Illinois Supreme Court in such a case, that an original application to that court for the writ is not prerequisite to review here of the decision of the lower state court. Cf. Tenner v. Dullea, 314 U. S. 692.…
• Hall v. Commissioner of Internal Revenue, 150 F.2d 304 (10th Cir. 1945)
  …that the power to shift the income from one beneficiary to another is the realization of economic gain within the statute. Commissioner of Internal Revenue v. Buck, 2 Cir., 120 F. 2d 775; Helvering v. Elias, 2 Cir., 122 F. 2d 171, certiorari denied 314 U.S. 692, 62 S.Ct. 361, 86 L.Ed. 553; Warren v. Commissioner of Internal Revenue, 45 B.T.A. 379, affirmed 6 Cir., 133 F. 2d 312; Brown v. Commissioner of Internal Revenue, 3 Cir., 131 F. 2d 640, certiorari denied 318 U.S. 767, 63 S.Ct. 760, 87 L.Ed. 1138; St…