FISHER, RECEIVER,

v.

WHITON, EXECUTRIX, ET AL.

Citator

Cited By

• Magenau v. Aetna Freight Lines, Inc., 360 U.S. 273 (U.S. 1959)
  …cco Co., 274 U. S. 543. Railroad Comm’n v. Pullman Co., 312 U. S. 496, 499; Reitz v. Mealey, 314 U. S. 33, 39; MacGregor v. State Mutual Life Assurance Co., 315 U. S. 280, 281; Helvering v. Stuart, 317 U. S. 154, 162-163, modified on other grounds, 317 U. S. 602; Palmer v. Hoffman, [*282] 318 U. S. 109, 118; Huddleston v. Dwyer, 322 U. S. 232, 237; Hillsborough v. Cromwell, 326 U. S. 620, 630; Steele v. General Mills, Inc., 329 U. S. 433, 438-439; Gardner v. New Jersey, 329 U. S. 565, 575; Francis v. Southe…
• Est. of Craig R. Sheaffer v. Commissioner OF Internal Revenue, 313 F.2d 738 (8th Cir. 1963)
  …. Expressed differently, it was an outright transfer for no consideration, but with a reservation to the donor of a portion of the income.” 136 F. 2d 369, 370. See also, Helvering v. Stuart, 317 U.S. 154, 63 S.Ct. 140, 87 L.Ed. 154 (1942), modified 317 U.S. 602, 63 S.Ct. 140, 87 L.Ed. 154 (1942), and Loeb v. Commissioner, 7 Cir., 159 F. 2d 549 (1946). Petitioners would, in effect, have us ignore the basic fact that the transfer in this case was made in trust. The cases cited by petitioners that involved t…
• United States v. Maude E. Spicer, 332 F.2d 750 (10th Cir. 1964)
  …without restriction.2 3 [*753] The parties agree that the legal interest or the nature of the title to the property received by the survivor is to be determined by law of Kansas. Helvering v. Stuart, 317 U.S. 154, 63 S.Ct. 140, 87 L.Ed 154, modified 317 U.S. 602, 63 S.Ct. 140, 87 L.Ed. 154, reh. denied 317 U.S. 711, 87 L.Ed. 566; United States v. Mappes, 10 Cir., 318 F. 2d 508. In construing wills, the Kansas courts have stated that the intent of the testator is to receive primary consideration and the cou…