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Kohlsaat v. Comm'r

6 Cited authorities

  1. Gould v. Gould

    245 U.S. 151 (1917)   Cited 479 times
    Holding that "[i]n the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out."

  2. 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.

  3. Shepherd v. May

    115 U.S. 505 (1885)   Cited 46 times
    Holding that the 6 percent statutory limit on interest in verbal agreements applied to an agreement for post-default interest

  4. Elliott v. Sackett

    108 U.S. 132 (1883)   Cited 46 times
    Granting equitable reformation of warranty deed in favor of buyer despite buyer having made two payments under unreformed contract

  5. Farmers' Loan c. Co. v. Penn Plate Glass Co.

    186 U.S. 434 (1902)   Cited 20 times
    In Farmers' Loan Trust Co. v. Penn Plate Glass Co., 186 U.S. 434, we had occasion to examine the nature and effect of a covenant to insure contained in a mortgage, and we concluded that such a covenant does not run with the land, so that one taking a conveyance subject to the mortgage comes under a primary obligation to insure.

  6. Merchants Bank Bldg. Co. v. Helvering

    84 F.2d 478 (8th Cir. 1936)   Cited 16 times

    No. 10535. June 16, 1936. Petition to Review Decision of United States Board of Tax Appeals. Petition by the Merchants Bank Building Company to review a decision of the Board of Tax Appeals redetermining a deficiency in income taxes imposed by Guy T. Helvering, Commissioner of Internal Revenue. Affirmed. William H. Oppenheimer, of St. Paul, Minn. (Frederick N. Dickson, Frank C. Hodgson, Montreville J. Brown, Stan D. Donnelly, and Edwin B. Baer, all of St. Paul, Minn., on the brief), for petitioner