MARSHMAN ET UX.

v.

COMMISSIONER OF INTERNAL REVENUE; AND COMMISSIONER OF INTERNAL REVENUE V. ESTATE OF STOUFFER

Citator

Cited By

• Davis v. United States, 287 F.2d 168 (Ct. Cl. 1961)
  …ty and not a transfer in satisfaction of the husband’s (plaintiff Davis) [*174] obligation to support. To support this contention plaintiff cites the case of Commissioner of Internal Revenue v. Marshman, 6 Cir., 1960, 279 F. 2d 27, certiorari denied 364 U.S. 918, 81 S.Ct. 282, 5 L.Ed.2d 259. Thus the situation is this: The Court of Appeals in the Third Circuit in a case involving an almost identical proposition, in 1941 found that there was a taxable capital gain. The Supreme Court denied certiorari. In 19…
• United States v. Morton M. Rose, 346 F.2d 985 (3d Cir. 1965)
  …ntil they do so. 20 Purdon’s Pa.Stat.Ann. §§ 2080.751, 2080.752. On the other hand, the United States surely is free to bring this action in the United States District Court, Hickey v. Illinois Central R.R., 278 F. 2d 529, 532 (C.A.7), cert. denied, 364 U.S. 918, 81 S.Ct. 284, 5 L.Ed.2d 259 (1960), to require the trustees to account. There can be no question that the suit, as so understood, is timely. The [*990] statute of limitations begins to run against the trust beneficiary with respect to a suit agains…
• Communist Party v. Catherwood, 367 U.S. 389 (U.S. 1961)
  …the petitioner, Communist Party of New York State, was, according to its representations, 1.1%. The effect of the registration termination as to both was to increase the rate to 3%, the rate provided in the federal statute.1 We granted certiorari, 364 U. S. 918, to consider the petitioners’ claims that New York has mistakenly construed the Communist Control Act of 1954 to require termination of their status as employers under the New York statute, and, contrariwise,, that both § 3 of the Communist Control…