United States Supreme Court Reports, Volum 80Lawyers Co-operative Publishing Company, 1936 First series, books 1-43, includes "Notes on U.S. reports" by Walter Malins Rose. |
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Side 46
... transferred rights to receive stock . We think the statute is not to be read so narrowly . The subject of the tax is not alone the transfer of ownership in shares of stock . It embraces transfers of rights to subscribe for or receive ...
... transferred rights to receive stock . We think the statute is not to be read so narrowly . The subject of the tax is not alone the transfer of ownership in shares of stock . It embraces transfers of rights to subscribe for or receive ...
Side 184
... transfer from the decedent to the trustee , but upon the transfer to the ultimate beneficiary , and that it was the trust instrument and not the contracts of insurance which must be considered , the court said : " If the proceeds of ...
... transfer from the decedent to the trustee , but upon the transfer to the ultimate beneficiary , and that it was the trust instrument and not the contracts of insurance which must be considered , the court said : " If the proceeds of ...
Side 880
... transfer , recover back a Federal estate tax levied it fell within the terms of the statute in respect of a transfer of property in * [ 607 ] decedent's lifetime , in which , a jury hav- ing been waived , the trial court , regard- ing ...
... transfer , recover back a Federal estate tax levied it fell within the terms of the statute in respect of a transfer of property in * [ 607 ] decedent's lifetime , in which , a jury hav- ing been waived , the trial court , regard- ing ...
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United States Supreme Court Reports, Volum 65;Volumer 254-256 United States. Supreme Court Uten tilgangsbegrensning - 1922 |
United States Supreme Court Reports, Volum 46 United States. Supreme Court Uten tilgangsbegrensning - 1921 |
United States Supreme Court Reports, Volum 12;Volumer 46-49 United States. Supreme Court Uten tilgangsbegrensning - 1901 |
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affirmed Amendment amici curiæ argued the cause assessment assets Assistant Attorney Asso Attorney General Frank Bank Bankr beneficiaries bond chap Circuit Court claim clause Commission Commissioner of Internal COMPANY Congress Constitution contract Corp corporation Court of Appeals creditors death debtor decedent decision decree District Court equity ex rel exemption filed a brief granted Headnote held Helvering Illinois income tax interest Irving Trust Co judgment jurisdiction Loan Marvin Smith ment Messrs Northern Trust Co November 11 October 14 October 28 payment Peti Petition for Writ petitioner plaintiff proceedings proceeds provision question rehearing denied reorganization respondent Revenue Act S.Ct shares Solicitor General Reed Special Assistants Stat statute suit Supp supra Supreme Court surety taxable tion tioner transfer trust U. S. C. A. title United States Circuit United States mem Wash Washington Wideman Writ of Certiorari York city