WEST

v.

COMMISSIONER OF INTERNAL REVENUE (326 U. S. 795); WEST V. COMMISSIONER OF INTERNAL REVENUE (326 U. S. 795); ESTATE OF WEST ET AL. V. COMMISSIONER OF INTERNAL REVENUE (326 U. S. 796); AND WEST V. COMMISSIONER OF INTERNAL REVENUE (326 U. S. 796)

U.S. | 1946-02-25

Nos. 667; No. 668; No. 669; No. 670

327 U.S. 815 Supreme Court of the United States (1946) Positive Treatment

Also reported at: 326 U.S. 795 · 326 U.S. 796

Cited by 4 cases

Opinion of the Court

Mr. Justice Rutledge took no part in the consideration or decision of thése applications!

Cases With Similar Vibessemantic neighbors from the corpus

Ellis Campbell, Jr. v. Fasken, 267 F.2d 792 (5th Cir. 1959)

…ruments cannot be wholly ignored in seeking to ascertain their realities and substance even though it is not controlling. West v. Commissioner, 5 Cir., 1945, 150 F. 2d 723, certiorari denied 326 U.S. 795, 66 S.Ct. 488, 90 L.Ed. 484; rehearing denied 327 U.S. 815, 66 S.Ct. 679, 90 L.Ed. 1039, rehearing denied 328 U.S. 877, 66 S.Ct. 1008, 90 L.Ed. 1646, rehearing denied 328 U.S. 881, 66 S.Ct. 1359, 90 L.Ed. 1648; Albritton v. Commissioner, 5 Cir., 1957, 248 F. 2d 49; Umsted v. Commissioner, 8 Cir., 1934, 72 F…
McMAHAN v. Johnston, 163 F.2d 783 (9th Cir. 1947)

…v. Clark, 327 U.S. 766, 66 S.Ct. 699, 90 L.Ed. 996; McMahan v. United States, 327 U.S. 769, 66 S.Ct. 895, 90 L.Ed. 999; McMahan v. Hulen, 327 U.S. 770, 66 S.Ct. 955, 90 L.Ed. 1000; McMahan v. Bennett, 327 U.S. 770. 66 S.Ct. 955, 90 L.Ed. 1000: Id., 327 U.S. 815, 66 S.Ct. 675, 90 L.Ed. 1038; Id., 328 U.S. 878, 66 S.Ct. 1116, 90 L.Ed. 1646; McMahan v. Clark, 329 U.S. 672, 67 S.Ct. 39; Ex parte Mc-Mahan, 329 U.S. 681, 67 S.Ct. 181; Id., 329 U.S. 690, 67 S.Ct. 485; McMahan v. United States, 8 Cir., 145 E.2d 69…

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