Cases Argued and Decided in the Supreme Court of the United States, Volum 80LEXIS Law Pub., 1936 First series, books 1-43, includes "Notes on U.S. reports" by Walter Malins Rose. |
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Side 69
... decedent alone , was held to be subject to estate tax , under the statutory provision including in the gross estate of a decedent property of which he had made a transfer , or with respect to which he had created a trust , " intended to ...
... decedent alone , was held to be subject to estate tax , under the statutory provision including in the gross estate of a decedent property of which he had made a transfer , or with respect to which he had created a trust , " intended to ...
Side 84
... decedent , sold more than two years taxpayer to exercise the option afforded after the death of the decedent but by § 101 of the Revenue Act of 1928 , of less than two years after distribution paying income tax at the rate of 121 per ...
... decedent , sold more than two years taxpayer to exercise the option afforded after the death of the decedent but by § 101 of the Revenue Act of 1928 , of less than two years after distribution paying income tax at the rate of 121 per ...
Side 1541
... decedent's gross es- " upon the transfer of the net estate of ev- ery decedent dying after the enactment " of the tax law , of property transferred by the decedent in his lifetime , by virtue of a pro- vision of the statute requiring ...
... decedent's gross es- " upon the transfer of the net estate of ev- ery decedent dying after the enactment " of the tax law , of property transferred by the decedent in his lifetime , by virtue of a pro- vision of the statute requiring ...
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Cases Argued and Decided in the Supreme Court of the United ..., Volumer 114-117 United States. Supreme Court Uten tilgangsbegrensning - 1901 |
Vanlige uttrykk og setninger
aff'd affirmed Amendment amici curiæ annotation argued the cause assessment assets Assistant Attorney Asso Attorney General Frank Bank Bankr beneficiaries bond cert chap Chicago Circuit Court claim clause Commission Commissioner of Internal COMPANY Congress Constitution Corp corporation County Court of Appeals death decedent decree District Court equity ex rel exemption filed a brief granted Headnote held Helvering Illinois income tax Irving Trust Co judgment jurisdiction L.ed Loan Marvin Smith ment Messrs Northern Trust Co November 11 October 14 October 28 Pennsylvania Peti Petition for Writ petitioner plaintiff proceeds provision question rehearing denied 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