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Helvering Vs. Le Gierse

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  • US Supreme Court
  • Mar 03, 1941

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28 entries 2 linked 26 unlinked
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  1. Guaranty Trust Co. Vs. Commissioner US Supreme Court · Mar 28, 1938
  2. Pearson Vs. Mcgraw US Supreme Court · Dec 04, 1939
  3. The Circuit Court of Appeals affirmed. 110 F.2d 734. We brought the case here because of conflict with Commissioner v. Keller's
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  4. Estate, 113 F.2d 833, and Helvering v. Tyler
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  5. distributing are essential to a life insurance contract is agreed by courts and commentators. See, for example, Ritter v. Mutual
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  6. Ackerman v. Commissioner
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  7. g), it contemplated amounts received pursuant to a transaction possessing these features. Commissioner v. Keller
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  8. Helvering v. Tyler
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  9. is particular protection of contracts and their proceeds intended to guard against just such a risk. See Commissioner v. Keller
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  10. United States Trust Co. v. Sears
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  11. Chase National Bank v. United
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  12. Moskowitz v. Davis
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  13. such consideration is not wanting, however unrealistic the distinction between form and substance may be. Commissioner v. Keller
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  14. Pearson v. McGraw
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  15. in the other. From the company's viewpoint, insurance looks to longevity, annuity to transiency. See Commissioner v. Keller
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  16. Carroll v. Equitable
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  17. Act of 1926, as amended, as a transfer to take effect in possession or enjoyment at or after death. See Helvering v. Tyler
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  18. Kernochan v. United
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  19. Gaither v. Miles
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  20. Commissioner v. Keller's
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  21. and Helvering v. Tyler
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  22. Ritter v. Mutual
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  23. Commissioner v. Keller
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  24. See Commissioner v. Keller
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  25. Chase National Bank v. United
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  26. See Helvering v. Tyler
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  27. Gaither v. Miles
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  28. Old Colony Trust Co. v. Commissioner
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