MERCANTILE-COMMERCE BANK & TRUST CO. ET AL.

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Marriott v. Nat'l MUT. CAS. Co., 195 F.2d 462 (10th Cir. 1952)
  …9 U.S. 764, 63 S.Ct. 1326, 87 L.Ed. 1715; A. W. Stickle Co. v. I. C. C., 10 Cir., 128 F. 2d 155, 159, [*467] certiorari denied 317 U.S. 650, 63 S.Ct. 46, 87 L.Ed. 523; Trinity Universal Ins. Co. v. Cunningham, 8 Cir., 107 F. 2d 857, 860, dismissed 310 U.S. 654, 60 S.Ct. 1074, 84 L.Ed. 1419; Van Doren v. Wolf, 112 Kan. 380, 211 P. 144. An authorized carrier ¡having its motor equipment, or other equipment under its control, on the highway for the purpose of its business, comes within the requirements of th…
• Commissioner of Internal Revenue v. Dwight's Estate, 205 F.2d 298 (2d Cir. 1953)
  …e income was for her “support and maintenance.” We agree with the dissenting opinion in the Tax Court that this provision was not meaningless, and think that Helvering v. Mercantile-Commerce Bank & Trust Co., 8 Cir., 111 F. 2d 224, certiorari denied 310 U.S. 654, 60 S.Ct. 1104, 84 L.Ed. 1418, is not distinguishable. on the ground that there the settlor reserved an “enforceable right” to have the income applied toward his wife’s support in the trust instrument. See also Helfrich’s Estate v. Commissioner, 7 C…
• Commissioner of Internal Revenue v. Douglass' Estate, 143 F.2d 961 (3d Cir. 1944)
  …,4 the argument continues, the principle hack of it is still valid.5 In addition to the theory thus advanced the Commissioner’s argument cites Helvering v. Mercantile-Commerce Bank & Trust Co. et al., 8 Cir., 111 F. 2d 224, certiorari denied, 1940, 310 U.S. 654, 60 S.Ct. 1104, 84 L.Ed. 1418. This involved a trust for a wife created by a husband in his lifetime. The income was to be paid to her for family expenses and her own maintenance and support. The Eighth Circuit held that the corpus of the trust wás…