United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volum 520United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1999 |
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Side 93
... income . It then recalculated its tax liability , reducing the marital and charitable deductions by the amount of principal , but not the amount of income , used to pay the expenses . The Commissioner con- cluded that using income for ...
... income . It then recalculated its tax liability , reducing the marital and charitable deductions by the amount of principal , but not the amount of income , used to pay the expenses . The Commissioner con- cluded that using income for ...
Side 94
... income , this would be done by subtracting from the value of the bequest , computed as if the income were not subject to administration expense charges , the present value ( as of the controlling valuation date ) of the income expected ...
... income , this would be done by subtracting from the value of the bequest , computed as if the income were not subject to administration expense charges , the present value ( as of the controlling valuation date ) of the income expected ...
Side 95
... income was not a mate- rial limitation on the right to receive income . There is no reason to reverse for the Tax Court's failure to specify the facts it considered relevant to the materiality inquiry . The anticipated expenses could ...
... income was not a mate- rial limitation on the right to receive income . There is no reason to reverse for the Tax Court's failure to specify the facts it considered relevant to the materiality inquiry . The anticipated expenses could ...
Side 96
... income material under a quantitative materiality test , for she argued that any diversion of postmortem in- come was material and never presented any evidence or argued that this diminution was quantitatively material . Her failure to ...
... income material under a quantitative materiality test , for she argued that any diversion of postmortem in- come was material and never presented any evidence or argued that this diminution was quantitatively material . Her failure to ...
Side 98
... income of the assets that would comprise the resi- due and the corpus of the trusts , preserving the discretion Hubert's most recent will had given his executors to appor- tion administration expenses . The apportionment provi- sions of ...
... income of the assets that would comprise the resi- due and the corpus of the trusts , preserving the discretion Hubert's most recent will had given his executors to appor- tion administration expenses . The apportionment provi- sions of ...
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United States Reports: Cases Adjudged in the Supreme Court, Volum 320 United States. Supreme Court Uten tilgangsbegrensning - 1944 |
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