Citation network
Helvering Vs. Stuart
Cites for this judgment
- US Supreme Court
- Nov 16, 1942
Citation network · 7-day free trial
Brief every cited case in minutes
Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.
- 18-section brief - facts, issues, ratio, relief
- Ask this case - answers cite the judgment
- Semantic search - find precedents by meaning
- Research drawer - sections, cites, related cases
No card required · credentials emailed · Log in if you already have an account
- Relied / Followed
- Relied / Followed
- Relied / Followed
- Relied / Followed
- Relied / Followed
-
U.S. 154 (1942) U.S. Supreme Court Helvering v. StuartSearch
-
U.S. 154 (1942) Helvering v. StuartSearch
-
pro tanto of his parental obligation causes the entire net income to be taxable as income of the donor. Douglas v. WillcutsSearch
-
Brief any citation in this list with AI Studio
-
of that section was raised by the Commissioner as appellee before the Circuit Court of Appeals. Helvering v. GowranSearch
-
to raise the question, as he did, in his petition for certiorari, and rely on Section 22 in this Court. Helvering v. GowranSearch
-
Hormel v. HelveringSearch
-
trustees were without substantial adverse interests. The Circuit Court of Appeals reversed this determination, Stuart v. CommissionerSearch
-
in the gross incomes of the donors by virtue of the sections of the Act relied upon by the Commissioner. Altmaier v. CommissionerSearch
-
Fulham v. CommissionerSearch
-
Whiteley v. CommissionerSearch
-
Commissioner v. BuckSearch
-
of such documents. The intention of Congress controls what law, federal or state, is to be applied. Burnet v. HarmelSearch
-
so requires. United States v. PelzerSearch
-
of the state law. The power to transfer or distribute assets of a trust is essentially a matter of local law. Blair v. CommissionerSearch
-
Morgan v. CommissionerSearch
-
with the taxability at death of property passing under a general power of appointment). In this case, as in Lyeth v. HoeySearch
-
should be taxed, not what interests or rights had been created, and therefore applied the federal rule. Cf. Burnet v. HarmelSearch
-
Without a definite conviction of error in the conclusion, this Court will not reverse that judgment. MacGregor v. StateSearch
-
Mutual Life Assurance Company, 315 U. S. 280 . Cf. Reitz v. MealeySearch
-
Railroad Comm'n v. PullmanSearch
-
rule, but does not urge that a federal rule of interpretation applies. The suggestion is made that Helvering v. FitchSearch
-
U. S. 80 , and Pearce v. CommissionerSearch
-
obligation to support, or whether the wife could raise doubts and uncertainties as to the proper conclusion. Pearce v. CommissionerSearch
-
donor, to the detriment of the present beneficiaries. To support this construction, the Court of Appeals cites Frank v. FrankSearch
-
life estate alone, and its use unauthorized Page 317 U. S. 165 for the fee. In Rock Island Bank & Tr. Co. v. RhoadsSearch
-
are cited cases establishing their general power to require action in accordance with the intent of the donor. Maguire v. CitySearch
-
Jones v. JonesSearch
-
Welch v. CaldwellSearch
-
cites no Illinois cases which bring us to a conviction of error on the part of the Court of Appeals. People v. KaiserSearch
-
Gilman v. BellSearch
-
Botzum v. HavanaSearch
-
have an interest adverse to the grantor. Without that power, their interest certainly is not adverse. Cf. Reinecke v. SmithSearch
-
Assuming that such a change would result in a distribution to the grantor under Section 167 and Douglas v. WillcutsSearch
-
U. S. 159 , on the ground that the trust incomes are chargeable to the donors under the rule of Helvering v. CliffordSearch
-
It is to be interpreted in the light of its purpose for the protection of the federal revenue. United States v. HodsonSearch
-
to 168, Supplement E, 48 Stat. 727. Cf. Helvering v. FullerSearch
-
That gain need not be collected by the taxpayer. He may give away the right to receive it, as was done in Helvering v. HorstSearch
-
U. S. 122 , 311 U. S. 125 , and Harrison v. SchaffnerSearch
AI Brief on cited cases - 7-day free trial