UNION PACIFIC RAILROAD CO.

v.

UTTERBACH ET AL.

Citator

Cited By

• Schuster v. Commissioner OF Internal Revenue, 312 F.2d 311 (9th Cir. 1962)
  …ssioner, 107 F. 2d 13 (3d Cir. 1939); cf. Mississippi Valley Trust Co. v. Commissioner, 147 F. 2d 186, 187 (8th Cir. 1945); Baur v. Commissioner, 145 F. 2d 338 (3d Cir. 1944); Fletcher Trust Co. v. Commissioner, 141 F. 2d 36 (7th Cir.), cert. denied 323 U.S. 711, 65 S.Ct. 36, 89 L.Ed. 572 (1944) ; LaFortune v. Commissioner, 263 F. 2d 186, 187 (10th Cir. 1958); Moore v. Commissioner, 146 F. 2d 824 (2d Cir. 1945); Equitable Trust Co. v. Commissioner, 13 T.C. 731 (1949) ;3 6 Mertens, supra at § 43.15.. The lin…
• Est. of Craig R. Sheaffer v. Commissioner OF Internal Revenue, 313 F.2d 738 (8th Cir. 1963)
  …payment of the tax by the 15th day of March following the close of the calendar year. See Mississippi Valley Trust Co. v. Commissioner, 8 Cir., 147 F. 2d 186 (1945), and Fletcher Trust Co. v. Commissioner, 7 Cir., 141 F. 2d 36 (1944), cert. denied, 323 U.S. 711, 65 S.Ct. 36, 89 L.Ed. 572 (1944). Since the tax in this ease was paid before the 15th day of March, we need not concern ourselves with the possible ramifications of a situation where payment of the tax was made at a time when both the donor and the…
• Fred J. LA Fortune for Suzanne M. LaFortune v. Commissioner OF Internal Revenue, 263 F.2d 186 (10th Cir. 1958)
  …sippi Valley Trust Co. v. Commissioner, 8 Cir., 147 F. 2d 186; Moore v. Commissioner, 2 Cir., 146 F. 2d 824; Baur v. Commissioner, 3 Cir., 145 F. 2d 338, 156 A.L.R. 560; and Fletcher Trust Co. v. Commissioner, 7 Cir., 141 F. 2d 36, certiorari denied 323 U.S. 711, 65 S. Ct. 36, 89 L.Ed. 572. . Mississippi Valley Trust Co. v. Commissioner, supra. Income tax cases placing the burden on the Commissioner to prove insolvency before imposing transferee liability are not applicable here.…