RICKERT RICE MILLS, INC.,

v.

FONTENOT; DORE V. SAME; UNITED RICE MILLING PRODUCTS CO., INC., V. SAME; BATON ROUGE RICE MILL, INC., V. SAME; SIMON V. SAME; LEVY RICE MILLING CO., INC., V. SAME; FARMERS RICE MILLING CO., INC., V. SAME; AND NOBLE-TROTTER RICE MILLING CO., INC., V. SAME

Citator

Cited By

• Kuhn v. Princess Lida of Thurn & Taxis, 119 F.2d 704 (3d Cir. 1941)
  …peal of Jane Coates, 1926, 3 B.T.A. 429, and Spencer v. Commissioner, 1930, 20 B.T.A. 58. Following Douglas v. Willcuts, and prior to the Board’s hearing of the defendant’s case, there were further decisions of like import. Helvering v. Coxey, 1936, 297 U.S. 694, 56 S.Ct. 498, 80 L.Ed. 986; Helvering v. Brooks, 2 Cir., 1936, 82 F. 2d 173; Commissioner v. Hyde, 2 Cir., 1936, 82 F. 2d 174; Alsop v. Commissioner, 3 Cir., 1937, 92 F. 2d 148; Bush v. Commissioner, 1935, 33 B.T.A. 628; Whitaker v. Commissioner, 1…
• Suhr v. Commissioner of Internal Revenue, 126 F.2d 283 (6th Cir. 1942)
  …v. Grosvenor, 2 Cir., 85 F. 2d 2, a settlor is taxable upon the income of a trust created to discharge his legal obligations, and so used. Douglas v. Willcuts, supra; Helvering v. Stokes, 296 U.S. 551, 56 S.Ct. 308, 80 L.Ed. 389; Helvering v. Coxey, 297 U.S. 694, 56 S.Ct. 498, 80 L.Ed. 986, and Helvering v. Blumenthal, 296 U.S. 552, 56 S.Ct. 305, 80 L.Ed. 390. Where income is not used to discharge the grantor’s obligation, such income is not taxable to him. Stuart v. Commissioner, 7 Cir., 124 F. 2d 772. In…
• Commissioner of Internal Revenue v. Grosvenor, 85 F.2d 2 (2d Cir. 1936)
  …s taxable upon the income of a trust created to discharge his legal obligations and so used. Douglas v. Willcuts, 296 U.S. 1, 56 S.Ct. 59, 80 L.Ed. 3, 101 A.L.R. 391; Helvering v. Stokes, 296 U.S. 551, 56 S.Ct. 308, 80 L.Ed. 389; Helvering v. Coxey, 297 U.S. 694, 56 S.Ct. 498, 80 L.Ed. 986; Helvering v. Blumenthal, 296 U.S. 552, 56 S.Ct. 305, 80 L.Ed. 390. Mr. Grosvenor, being admittedly under a legal duty to support his minor children, was directly benefited by the payments of trust income which discharged…