ILLGES ET AL.

v.

CONGDON

Citator

Cited By

• Est. OF Spiegel v. Commissioner of Internal Revenue, 335 U.S. 701 (U.S. 1949)
  …a trustee, with a broad power of revocation which might at any time be exercised for his own benefit, was himself liable for the income tax on the income of the trust. See also, Bunting v. Commissioner, 164 F. 2d 443 (C. A. 6th Cir.), cert. denied, 333 U. S. 856; 47 Mich. L. Rev. 137 (1948). See Helvering v. Stuart, 317 U. S. 154, 163-164; MacGregor v. State Mutual Co., 315 U. S. 280. "Applying this law to the instant case, we think it follows that the interests under this trust did not vest upon the exec…
• United States v. Aman, 210 F.2d 344 (7th Cir. 1954)
  …, 95 L.Ed. 1351; United States v. Empire Packing Co., 1949, 174 F. 2d 16, certiorari denied, 337 U.S. 959, 69 S.Ct. 1534, 93 L.Ed. 1758; United States v. O’Brien, 1949, 174 F. 2d 341; United States v. Randall, 1947, 164 F. 2d 284, certiorari denied, 333 U.S. 856, 68 S.Ct. 729, 92 L.Ed. 1136, rehearing denied, 333 U.S. 878, 68 S.Ct. 901, 92 L.Ed. 1153; United States v. Back, 1946, 151 F. 2d 177; Butler v. United States, 1943, 138 F. 2d 977; United States v. Monarch Distributing Co., 1940, 116 F. 2d 11, certi…
• Funk v. Commissioner of Internal Revenue, 185 F.2d 127 (3d Cir. 1950)
  …is no ambiguity in the trust instruments insofar as here pertinent and, whatever the motive of the settlor, the unambiguous and specific language controls.3 Bunting v. Commissioner of Internal Revenue, 6 Cir., 1947, 164 F. 2d 443, certiorari denied 333 U.S. 856, 68 S.Ct. 735, 92 L.Ed. 1136. The construction which the Tax Court put upon the language of the trusts here in issue is exemplified by its determination, to which we have alluded, that the taxpayer, as trustee, “followed to the letter the provisions…