ESTATE OF ROGERS ET AL.

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Est. OF Rogers v. Commissioner of Internal Revenue, 320 U.S. 410 (U.S. 1943)
  …t between the Second Circuit [*413] and the Third and Fourth Circuits (Rothensies v. Fidelity-Philadelphia Trust Co., 112 F. 2d 758; Legg’s Estate v. Commissioner, 114 F. 2d 760, and see Lewis v. Rothensies, 138 F. 2d 129), we brought the case here. 320 U. S. 210. We agree with the decision below. A contrary view would mean that the decedent did nothing so far as he created interests for his widow and daughter, although undeniably the donee, by his will, exercised his power of appointment. Nothing of a taxa…
• Gearhart Indus., Inc. v. Smith Int'l, Inc., 741 F.2d 707 (5th Cir. 1984)
  …er in his own right, nor can the shareholder directly prosecute the suit in the name of the corporation.8 United States v. Palmer, 578 F. 2d 144,145-46 (5th Cir.1978) (per curiam); Com. of Mass. v. Davis, 140 Tex. 398, 168 S.W. 2d 216, cert, denied, 320 U.S. 210, 63 S.Ct. 1447, 87 L.Ed. 1848 (1943); Cullum v. General Motors Acceptance Corp., 115 S.W. 2d 1196, 1200-01 (Tex. Civ.App. — Amarillo 1938); Paramount Famous Lasky Corp. v. Stinnett, 17 S.W. 2d 125 (Tex.Civ.App. — Waco 1929), aff'd [*722] (Com.), 37…
• McDONALD v. Bennett, 674 F.2d 1080 (5th Cir. 1982)
  …ditors, and for proportional distribution to the stockholders as dividends, or for such other [*1084] purposes as the directors may lawfully determine. Commonwealth of Massachusetts v. Davis, 140 Tex. 398, 168 S.W. 2d 216, 211 (1942), cert. denied, 320 U.S. 210, 63 S.Ct. 1447, 87 L.Ed. 1848 (1943). McDonald rejoins that more recent Texas caselaw permits recovery by a defrauded purchaser of a business, even though a portion of the funds used as consideration originated in the purchaser’s wholly-owned corpo…