Supreme Court Reporter, Volym 56West Publishing Company, 1936 |
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Sida 74
... transfer tax is death of deceased with resulting transfer of his estate by will or intestacy law ( Revenue Act 1924 , § 301 ( a ) , 26 USCA § 410 note ) . 2. Internal revenue 8 ( 11 ) Transfer inter vivos , to be taxable as " transfer ...
... transfer tax is death of deceased with resulting transfer of his estate by will or intestacy law ( Revenue Act 1924 , § 301 ( a ) , 26 USCA § 410 note ) . 2. Internal revenue 8 ( 11 ) Transfer inter vivos , to be taxable as " transfer ...
Sida 78
... Transfer Intended to take Effect in Pos- session or Enjoyment after Death , " see Words & Phrases . ] 2. Internal revenue 8 ( 11 ) Transferor's motive determines whether gift inter vivos is taxable as transfer made in " contemplation of ...
... Transfer Intended to take Effect in Pos- session or Enjoyment after Death , " see Words & Phrases . ] 2. Internal revenue 8 ( 11 ) Transferor's motive determines whether gift inter vivos is taxable as transfer made in " contemplation of ...
Sida 605
... transfer was not made " under any consciousness or belief or apprehension that death was im- minent . " The substance of the court's con- clusion on all the evidence was that " the plaintiffs have failed to show that the mo- tive that ...
... transfer was not made " under any consciousness or belief or apprehension that death was im- minent . " The substance of the court's con- clusion on all the evidence was that " the plaintiffs have failed to show that the mo- tive that ...
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26 USCA 44 Stat affirmed amended appellees assessment assets Attorney Atty authority Bankruptcy cent Chicago Circuit Court Circuit denied claim clause Commission Commissioner of Internal Congress Constitution corporation Court of Appeals creditors cuit denied decision decree defendant dismissed District Court equity ex rel federal filed Fontenot Fourteenth Amendment granted held Helvering income Internal Revenue interstate commerce Interstate Commerce Commission Irving Trust Co judgment jurisdiction Justice L.Ed lands ment Messrs opinion pany payment peals Pennsylvania Petition for writ petitioner plaintiff proceedings provision question railroad rates received Rehearing denied respondent Revenue Act Rice Milling rule S.Ct shares statute stockholders suit supra Supreme Court taxation Tennessee Valley Authority tion tiorari Trust Company United States Circuit United States Mem USCA Washington Wilson Dam writ of cer writ of certiorari York City