ATWOOD ET AL.

v.

KLEBERG, EXECUTRIX, ET AL.

Citator

Cited By (11 total)

• Young & Rubicam Inc. v. The United States, 410 F.2d 1233 (Ct. Cl. 1969)
  …64 F. 2d 575 (8th Cir. 1966); Parmelee Transportation Co. v. United States, 351 F. 2d 619, 173 Ct.Cl. 139 (1965); Forbes v. Hassett, 124 F. 2d 925 (1st Cir. 1942); First Trust & Deposit Co. v. Shaughnessy, 134 F. 2d 940 (2d Cir. 1943); cert. denied, 320 U.S. 744, 64 S.Ct. 46, 88 L.Ed. 442. In general, the taxpayer must prove the nature and details of the expenditures made to obtain a deduction. The issues must be decided upon the basis of the circumstances proved in each case. The decision in Columbian Rop…
• Landorf v. The United States, 408 F.2d 461 (Ct. Cl. 1969)
  …re title to, interest in or possession of the property. (See: Treas.Reg. § 20.2035-1 (a)). Affirmative evidence of motives associated with life must be presented (First Trust & Deposit Co. v. Shaughnessy, 134 F. 2d 940 (2d Cir. 1943), cert. denied, 320 U.S. 744, 64 S.Ct. 46, 88 L.Ed. 442 ; Vanderlip v. Commissioner of Internal Revenue, 155 F. 2d 152 (2d Cir. 1946), cert. denied, 329 U.S. 728, 67 S.Ct. 83, 91 L.Ed. 630 ; Davidson’s Estate v. Commissioner of Internal Revenue, 158 F. 2d 239 (10th Cir. 1946) ;…
• Cont'l BUS Sys., Inc. v. Nat'l Labor Relations Bd., 325 F.2d 267 (10th Cir. 1963)
  …315, c.d. 350 U.S. 949, 76 S.Ct. 324, 100 L.Ed. 827. . United States v. Silk, 331 U.S. 704, 716, 67 S.Ct. 1463, 91 L.Ed. 1757. . Miller v. Robertson, 266 U.S. 243, 251, 45 S.Ct. 73, 69 L.Ed. 265; Miller v. Miller, 10 Cir., 134 F. 2d 583, 588, c.d. 320 U.S. 744, 64 S.Ct. 46, 88 L.Ed. 441; Parlantos v. Garoufalis, 10 Cir., 89 F. 2d 203, 205; International Co. of St. Louis v. Sloan, 10 Cir., 114 F. 2d 326, 329, c.d. 311 U.S. 702, 61 S.Ct. 142, 85 L. Ed. 455; Operator’s Oil Co. v. Barbre, 10 Cir., 65 F. 2d 85…