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Helvering Vs. Campbell
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- US Supreme Court
- Mar 31, 1941
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U.S. 15 (1941) U.S. Supreme Court Helvering v. CampbellSearch
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U.S. 15 (1941) Helvering v. CampbellSearch
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The questions presented by these cases are in part related to, and in part the same as, those involved in Maguire v. CommissionerSearch
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ante, p. 313 U. S. 1 , and Helvering v. GambrillSearch
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and the Circuit Court of Appeals ( Commissioner v. GambrillSearch
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rule, as sold prior to those which were delivered to her by the trustees. It follows from our holding in Maguire v. CommissionerSearch
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purchased by the executors, the basis is the value when delivered by them to the trustees. As we said in Maguire v. CommissionerSearch
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a)(5) clearly indicates that it applies to purchases by executors. Hence, it follows from our reasoning in Maguire v. CommissionerSearch
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For the reasons stated in Helvering v. GambrillSearch
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first sold. The holding by the trustees is included in that of the beneficiary. Hence, as we indicated in Helvering v. GambrillSearch
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cannot be deemed to have held or acquired property which he might never obtain. But, unlike the situation in Helvering v. HallockSearch
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here with the question as to when the transfers took effect for purposes of the estate tax. As we indicated in Maguire v. CommissionerSearch
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an interest in it has relevance to a subsequent determination of the gains or losses. As we remarked in Maguire v. CommissionerSearch
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supra, the residuary legatee in Brewster v. GageSearch
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Together with No. 474, Helvering, Commissioner of Internal Revenue v. KnoxSearch
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and No. 475, Helvering, Commissioner of Internal Revenue v. RogersSearch
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The opinion of the Board in Helvering v. CampbellSearch
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U.S. Supreme Court Helvering v. CampbellSearch
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Maguire v. CommissionerSearch
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and Helvering v. GambrillSearch
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Commissioner v. GambrillSearch
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Helvering v. GambrillSearch
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Helvering v. HallockSearch
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Helvering, Commissioner of Internal Revenue v. KnoxSearch
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Helvering, Commissioner of Internal Revenue v. RogersSearch
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