Glover v. Officers of the Congregational Church, 348 U.S. 825 (1954). · Go Syfert
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Glover v. Officers of the Congregational Church, 348 U.S. 825 (1954). Cases Citing This Book View Copy Cite
“substantial adverse interest", as used in applying the gift tax, "means a direct legal or equitable interest in the trust property”
73 citation events across 20 distinct courts.
Strongest positive: Estate of Maxant v. Commissioner (tax, 1980-09-22)
Treatment trajectory · 1955 → 2026 · click a year to view as-of
1955 1990 2026
Top citers, strongest first. 8 distinct citers. How cited ↗
discussed Cited as authority (quoted) Estate of Maxant v. Commissioner
Tax Ct. · 1980 · signal: cf. · quote attribution · 1 verbatim quote · confidence low
substantial adverse interest", as used in applying the gift tax, "means a direct legal or equitable interest in the trust property
discussed Cited "see" Outwin v. Commissioner (2×)
Tax Ct. · 1981 · signal: see · confidence high
Sec. 25.2511-2(c) and (e), Gift Tax Regs.; see Latta v. Commissioner, 212 F.2d 164 (3d Cir. 1954), cert. denied 348 U.S. 825 (1954); Camp v. Commissioner, 195 F.2d 999 (1st Cir. 1952); Commissioner v. Prouty, 115 F.2d 331 (1st Cir. 1940).
discussed Cited "see" Rudolph O. Schneider, Jr. And Steven Vitale v. United States (2×)
8th Cir. · 1972 · signal: see · confidence high
See, Nilva v. United States, 212 F.2d 115 (8th Cir. 1954), cert. denied, 348 U.S. 825 , 75 S. Ct. 40 , 99 L.Ed. 650 (1954) (upholding 15 U.S.C. § 1171-77 , which prohibits the transportation of gambling devices into any state, but provides that a state may exempt itself from the act); Turf Center, Inc. v. United States, 325 F.2d 793 (9th Cir. 1963) (upholding 18 U.S.C. § 1952 ).
discussed Cited "see" Thomas v. Hycon, Inc.
D.D.C. · 1965 · signal: see · confidence high
See Jonathan Woodner Co. v. Mather, 93 U.S.App.D.C. 234 , 210 F.2d 868 , cert. denied, 348 U.S. 824 , 75 S.Ct. 39 , 99 L.Ed. 650 (1954) (dicta); Restatement, Conflict of Laws § 401, comment b (1948 Supp.).
discussed Cited "see" Moses-Ecco Company, Inc. v. Roscoe-Ajax Corporation, Roscoe-Ajax Corporation v. Charles Detwiler (2×)
D.C. Cir. · 1963 · signal: see · confidence high
See Jonathan Woodner Co. v. Mather, 93 U.S.App.D.C. 234 , 210 F.2d 868 , cert. denied, 348 U.S. 824 , 75 S.Ct. 39 , 99 L.Ed. 650 (1954); Smith v. John B.
cited Cited "see" The Gauley Mountain Coal Company (Williams River No. 1 Mine) v. Director of the United States Bureau of Mines
4th Cir. · 1955 · signal: see · confidence high
See Nilva v. United States, 8 Cir., 212 F.2d 115 , certiorari denied 348 U.S. 825 , 75 S.Ct. 40 , rehearing denied 348 U.S. 889 , 75 S.Ct. 203 .
cited Cited "see, e.g." People v. Robinson
Ill. App. Ct. · 1987 · signal: see also · confidence low
App. 3d 794, 795-96 , 471 N.E.2d 625 ; see also United States v. Marcus (7th Cir. 1954), 213 F.2d 230, 232 , cert. denied (1954), 348 U.S. 824 , 99 L.
examined Cited "see, e.g." United States v. Elmer Cummings (4×)
8th Cir. · 1974 · signal: see also · confidence low
See also Nilva v. United States, 212 F.2d 115, 121 (8th Cir.), cert. denied, 348 U.S. 825 , 75 S.Ct. 40 , 99 L.Ed. 650 (1954) (application of this principle in a case involving interstate transportation of gambling devices). 26 A careful review of the record has convinced us that, in light of this principle, the trial judge's conclusion that Cummings did know that he was transporting the slot machines in interstate commerce is supported by sufficient evidence.
Retrieving the full opinion text from the archive…
Glover
v.
Officers and Minister of the Congregational Church of Hartford, known as the Center Church
No. 149.
Supreme Court of the United States.
Oct 14, 1954.
348 U.S. 825
Edward McFadden, Jr. for petitioners., Valentine J. Sacco for respondents.
Cited by 2 opinions  |  Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 64%
Citer courts: U.S. Tax Court (1)

Supreme Court of Errors of Connecticut. Certiorari denied.