R. E. CRUMMER & CO.

v.

WARE ET AL.

Citator

Cited By

• Hurd v. Commissioner of Internal Revenue, 160 F.2d 610 (1st Cir. 1947)
  …acity exercisable,” which is embodied in Section 811 (d) (1) (which relates to transfers after June 22, 1936), this court has ruled that this amendment was only declaratory of existing law. Welch v. Terhune, 1 Cir., 126 F. 2d 695, certiorari denied, 317 U.S. 644, 63 S.Ct. 37, 87 L.Ed. 519. See, also, Union Trust Co. of Pittsburgh v. Driscoll, 3 Cir., 138 F. 2d 152. We deem it fruitless to pursue this further. The other aspect of the case relates to the incompetency of the decedent during the months prior to…
• Union Tr. Co. of Pittsburgh v. Driscoll, 138 F.2d 152 (3d Cir. 1943)
  …. There was no right in the donor as an individual, therefore, to make any change. This argument was lejected by the First Circuit and the Board of Tax Appeals on a similar set of facts. Welch v. Terhune, 1942, 126 F. 2d 695, certiorari denied 1942, 317 U.S. 644, 63 S.Ct. 37, 87 L.Ed.-; Moir v. Commissioner of Internal Revenue, 1942, 47 B.T.A. 765. Contra: Nicholson v. United States, D.C. S.D.Cal.1938, 25 F.Supp. 424. We agree with the First Circuit and the Board. Although the power of alteration was by th…
• Indus. Tr. Co. v. Commissioner of Internal Revenue, 165 F.2d 142 (1st Cir. 1947)
  …g of the Tax Court that [*146] it is immaterial that the right to designate was exercisable by the decedent as “trustee”. We think this clearly right in view of the reasoning of Welch v. Terhune, 1 Cir., 1942, 126 F. 2d 695, certiorari denied, 1942, 317 U.S. 644, 63 S.Ct. 37, 87 L.Ed. 519, and similar cases, which although directly concerned with what is now § 811(d)(2) applies equally to § 811(c). The taxpayer contends, however, that a power to designate under § 811(c) does not include a power limited onl…