ESTATE OF HAGER ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• William A. Johnson Ad Litem for the Estate of Carmella Fraccacreta v. Fraccacreta, 348 So. 2d 570 (Fla. 4th DCA 1977)
  …to convey or transfer it without a present consideration inuring to the principal.” (Emphasis added). See also Miyuki Okihara v. Clark, 71 S.Ct. 319 (D.Haw.1947); Fujino v. Clark, 71 F.Supp. 1 (D.Haw.1947), aff’d. 172 F. 2d 384, 9 Cir., cert. den. 337 U.S. 937, 69 S.Ct. 1512, 93 L.Ed. 1743; Manna v. Pirozzi, 44 N.J.Super. 227, 130 A. 2d 55 (1957); Shields v. Shields, 200 Cal.App.2d 99, 19 Cal.Rptr. 129 (1962); Bertelsen v. Bertelsen, 49 Cal. App.2d 479, 122 P. 2d 130 (1942); Thompson v. Thompson, 190 Ga.…
• Fed. Power Comm'n v. E. Ohio GAS Co., 338 U.S. 464 (U.S. 1950)
  …n’s orders on the ground that the Company was not “engaged in the transportation of natural gas in [*467] interstate commerce within the meaning of the Act.” 6 Importance of the questions to administration of the Act prompted us to grant certiorari. 337 U. S. 937. I. East Ohio owns and operates a natural-gas business solely in Ohio, selling- gas to more than half a million Ohio consumers through local distribution systems. Most of this natural gas is transported into Ohio from Kansas, Texas, Oklahoma, and…
• United States v. O'Malley, 383 U.S. 627 (U.S. 1966)
  …ovision of §811 (c) and in Commissioner v. Estate of Holmes, 326 U. S. 480, under §811 (d). Other cases reaching the same conclusion under § 811 (d) or its predecessors are Commissioner v. Hager’s Estate, 173 F. 2d 613, petition for cert. dismissed, 337 U. S. 937; Estate of Showers v. Commissioner, 14 T. C. 902; Estate of Guggenheim v. Commissioner, 40 B. T. A. 181, aff’d, 117 F. 2d 469, cert. denied, 314 U. S. 621. The Court of Appeals in McDermott’s Estate was clearly wrong in saying that the transfer the…