green
Positive treatment
3.0 score
Treatment trajectory · 1935 → 2026 · click a year to view as-of
1935
1980
2026
Top citers, strongest first. 5 distinct citers.
How cited ↗
discussed
Cited "see"
Commissioner of Internal Revenue, in No. 13,785 v. Robert Makransky, of the Estate of Harry Makransky, and Helen Makransky. Commissioner of Internal Revenue, in Nos. 13,786, 13,787 v. Emanuel Moss and Sylvia Moss. Commissioner of Internal Revenue, in Nos. 13,788, 13,789 v. Hilda B. Schneider. Trust Under Deed of Joseph Binenstock (Deceased), Girard Trust Corn Exchange Bank, Theodora B. Jacobs, Sylvia B. Moss, Hilda B. Schneider (Formerly Hilda B. Raines), Helen B. Makransky, John Tait and Albert Barnes Zink, Trustees, in Nos. 13,790, 13,791 v. Commissioner of Internal Revenue, Commissioner of Internal Revenue, in Nos. 13,792, 13,793 v. Allen C. Jacobs and Theodora B. Jacobs
See Helvering v. Blumenthal, 1935, 296 U.S. 552 , 56 S.Ct. 305 , 80 L.Ed. 390 , reversing 2d Cir. 1935, 76 F.2d 507 (trustee directed to apply income to payment of grantor's debt); Douglas v. Willcuts, 1935, 296 U.S. 1, 3 , 56 S.Ct. 59 , 80 L.
discussed
Cited "see"
Commissioner v. Makransky
See Helvering v. Blumenthal, 1935, 296 U.S. 552 , 56 S.Ct. 305 , 80 L.Ed. 390 , reversing 2d Cir. 1935, 76 F.2d 507 (trustee directed to apply income to payment of grantor’s debt); Douglas v. Willcuts, 1935, 296 U.S. 1, 3 , 56 S.Ct. 59 , 80 L.Ed. 3 (grantor and beneficiary stipulated that trust provisions to be in full settlement of grantor’s alimony obligation); Estate of Sheaffer v. Commissioner, 8th Cir. 1963, 313 F.2d 738, 739 (trustee agreed to pay gift taxes incurred by grantor in establishing trust) ; Loeb v. Commissioner, 7th Cir., 1946, 159 F.2d 549, 550 (trustee empowered to appl…
cited
Cited "see, e.g."
Barbour v. Commissioner
Compare Helvering v. Blummenthal, 296 U. S. 552 , 56 S. Ct. 305 , 80 L.
discussed
Cited "see, e.g."
Leonard v. Commissioner
(2×)
Compare Helvering v. Blumenthal, 296 U. S. 552 , 56 S. Ct. 305 , 80 L.
cited
Cited "see, e.g."
Helvering v. Brooks
Compare Helvering v. Blumenthal, 296 U.S. 552 , 56 S.Ct. 305 , 80 L.Ed. —; Helvering v. Schweitzer, 296 U.S. 551 , 56 S.Ct. 304 , 80 L.Ed. —; Helvering v. Stokes, 296 U.S. 551 , 56 S.Ct. 308 , 80 L.
Retrieving the full opinion text from the archive…
Holman
v.
Gulf Refining Co.
v.
Gulf Refining Co.
No. 146.
Supreme Court of the United States.
Dec 9, 1935.
Published
No opinion found. Click here to view source material.