COMMERCIAL TRUST CO.

v.

UNITED STATES

Citator

Cited By

• The Equitable Life Assurance Soc'y OF THE United States v. Porter-Englehart, 867 F.2d 79 (1st Cir. 1989)
  …ct and the end to be accomplished.”’ Carpenter, 362 Mass, at 777, 291 N.E. 2d 609 (quoting Povey v. Colonial Beacon Oil Co., 294 Mass. 86, 90, 200 N.E. 891 (1936)). Accord In re Pilot Radio & Tube Corp., 72 F. 2d 316, 319 (1st Cir.), cert. denied, 293 U.S. 584, 55 S.Ct. 98, 79 L.Ed. 680 (1934); Rugo v. Rugo, 325 Mass. 612, 616, 91 N.E. 2d 826 (1950); see generally 5 M. Rhodes, supra, § 29:41. Put another way: “No particular form of words is required to create a trust. But whether one exists or not is to b…
• Consol. Utils. Co. v. Commissioner of Internal Revenue, 84 F.2d 548 (5th Cir. 1936)
  …certiorari denied 282 U.S. 850, 51 S.Ct. 28, 75 L.Ed. 753; Perthur Holding Corp. v. Commissioner, 61 F.(2d) 785 (C.C.A. 2d), certiorari denied 288 U.S. 616, 53 S.Ct. 506, 77 L.Ed. 989; Faris v. Helvering, 71 F.(2d) 610 (C.C.A.9th), certiorari denied 293 U.S. 584, 55 S.Ct. 99, 79 L.Ed. 680; King v. United States, 79 F.(2d) 453 (C.C.A.4th). In T. W. Phillips, Jr., Inc., v. Commissioner, 63 F.(2d) 101, 103 (C.C.A. 3d), . the statute was justified as “a well-conceived scheme of taxation enacted for the double…
• United States v. Gargill, 218 F.2d 556 (1st Cir. 1955)
  …gage was to secure the mortgagor’s creditors does not affect its status as a mortgage. See S. Samuels & Co. v. Charles E. Fogg Co., supra; In re Pilot Radio & Tube Corporation, 1 Cir., 1934, 72 F. 2d 316, certiorari denied sub nom. Eckhardt v. Ball, 293 U.S. 584, 55 S.Ct. 98, 79 L.Ed. 680. Two recent district court cases have dealt with the problem of classifying certain instruments as mortgages or as assignments for the benefit of creditors. The transaction in In re Maine State Raceways, D.C.D.Me.1951, 97…