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
... marital and charitable deductions . While the es- tate's redetermination petition was pending in the Tax Court ... deduction for marital or charitable bequests by the amount of the administration expenses that were paid from income ...
... marital and charitable deductions . While the es- tate's redetermination petition was pending in the Tax Court ... deduction for marital or charitable bequests by the amount of the administration expenses that were paid from income ...
Side 94
... deduction statute , this plurality concentrates on the marital provi- sions , but the holding here applies to both deductions . Pp . 99–100 . ( b ) The marital deduction statute allows deduction for qualifying property only to the ...
... deduction statute , this plurality concentrates on the marital provi- sions , but the holding here applies to both deductions . Pp . 99–100 . ( b ) The marital deduction statute allows deduction for qualifying property only to the ...
Side 95
... marital deduction should not exceed the " net economic interest received by the surviving spouse . " There is no basis here for the Commissioner's argument that the reduction she seeks is necessary to avoid a " double deduction " for ...
... marital deduction should not exceed the " net economic interest received by the surviving spouse . " There is no basis here for the Commissioner's argument that the reduction she seeks is necessary to avoid a " double deduction " for ...
Side 98
... marital deduction , under 68A Stat . 392 , as amended , 26 U. S. C. § 2056 , for qualifying property pass- ing from a decedent to the surviving spouse . The other was the charitable deduction , under § 2055 , for qualifying prop- erty ...
... marital deduction , under 68A Stat . 392 , as amended , 26 U. S. C. § 2056 , for qualifying property pass- ing from a decedent to the surviving spouse . The other was the charitable deduction , under § 2055 , for qualifying prop- erty ...
Side 99
... marital and charitable de- ductions the amount of residue principal used to pay admin- istration expenses . The parties here have agreed through- out that the marital or charitable deductions could not include those amounts . The estate ...
... marital and charitable de- ductions the amount of residue principal used to pay admin- istration expenses . The parties here have agreed through- out that the marital or charitable deductions could not include those amounts . The estate ...
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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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