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Johnson v. Comm'r

7 Cited authorities

  1. Gregory v. Helvering

    293 U.S. 465 (1935)   Cited 1,446 times   7 Legal Analyses
    Holding that when the form of a transaction does not comport with its substance, the substance of the transaction controls for tax liability purposes

  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. Douglas v. Willcuts

    296 U.S. 1 (1935)   Cited 208 times
    In Douglas v. Willcutts, 296 U.S. 1, 56 S.Ct. 59, 80 L.Ed. 3 (1935), a husband created a trust which became part of a divorce decree and which provided for full settlement of alimony in favor of his divorced wife.

  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. Matter of Watson

    81 Misc. 89 (N.Y. Surr. Ct. 1913)   Cited 1 times

    May, 1913. Decker, Allen Storm, for petitioner. Edw. W. Davidson, for executors of Estate of William Watson, the younger, deceased. Jerome A. Peck, special guardian. SAWYER, S. William Watson died September 28, 1877, leaving a last will and testament, which was admitted to probate in the office of the surrogate of Westchester county. By the ninth clause of his will the testator disposed of all his residuary estate. Said ninth clause is as follows: "I give, devise and bequeath all the rest, residue

  6. Matter of Watson

    163 A.D. 656 (N.Y. App. Div. 1914)

    July 31, 1914. James J. Allen, for the appellant. Edward W. Davidson, for the respondents. STAPLETON, J.: William Watson, the elder, died in 1877, leaving a will and codicil by which he disposed of all his real and personal property. By the 9th clause of the will he bequeathed the residue of his estate, real as well as personal, to his executors and trustees, with power to sell the same, convert it into money and divide the proceeds into as many shares as there should be children him surviving. The

  7. McArthur v. Gordon

    27 N.E. 1033 (N.Y. 1891)   Cited 9 times

    Argued December 3, 1890 Reargument ordered March 3, 1891 Reargued April 16, 1891 Decided June 2, 1891 D.M. Westfall for appellants on original argument. Matthew Hale for respondent on original argument. D.M. Westfall for appellants on reargument. Matthew Hale for respondent on reargument. RUGER, Ch. J. This action is brought on behalf of Ebenezer Larmouth, a lunatic, against the defendant Gordon and his grantee, upon a declaration of trust executed by Gordon for the benefit of Larmouth, to enforce