§
Ives v. Comm'r

7 Cited authorities

  1. Lucas v. Earl

    281 U.S. 111 (1930)   Cited 745 times   3 Legal Analyses
    Holding that the predecessor tax statute taxed salaries "to those who earned them" and that "the tax could not be escaped by anticipatory arrangements and contracts however skillfully devised."

  2. Corliss v. Bowers

    281 U.S. 376 (1930)   Cited 462 times   3 Legal Analyses
    In Corliss v. Bowers, 281 U.S. 376, he had disposed of the res but with a power to revoke at any moment. This right to realize income by revocation at the settlor's option overcame the technical disposition.

  3. Burnet v. Guggenheim

    288 U.S. 280 (1933)   Cited 204 times
    Finding that property transferred to revocable trusts did not constitute a completed, taxable gift to the beneficiaries until the grantor's power to revoke was eliminated

  4. Burnet v. Wells

    289 U.S. 670 (1933)   Cited 197 times
    Finding that a policy of life insurance is a contract susceptible of ownership like any other chose in action

  5. Burnet v. Leininger

    285 U.S. 136 (1932)   Cited 181 times   1 Legal Analyses
    In Burnet v. Leininger, 285 U.S. 136, 53 S.Ct. 345, 76 L.Ed. 665, a husband who was a member of a partnership assigned future income from the partnership business to his wife.

  6. Reinecke v. Smith

    289 U.S. 172 (1933)   Cited 104 times
    In Reinecke v. Smith, 1933, 289 U.S. 172, 53 S.Ct. 570, 571, 77 L.Ed. 1109, the grantor, Douglas Smith, created a trust for the benefit of his wife and four children.

  7. Pitt v. Rodgers

    234 F. 1023 (9th Cir. 1916)

    234 F. 1023 (9th Cir. 1916) PITT et al. v. RODGERS. No. 2832. United States Court of Appeals, Ninth Circuit. July 24, 1916 Appeal from the District Court of the United States for the District of Nevada. Morrison, Dunne & Brobeck and Edward Hohfeld, all of San Francisco, Cal., for appellee. Upon application of counsel for appellee, and on consideration of certificate of clerk of the United States District Court, District of Nevada, ordered, appeal dismissed for noncompliance by the appellants with