American Law Reports Annotated, Том 139Lawyers Co-operative Publishing Company, 1942 |
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Результати 1-3 із 53
Сторінка 532
... trust instrument as not giving the decedent power to change her interest , but the other one half of the remainder , the disposition of which was subject to an absolute power of alteration , was held subject to tax . The court said that ...
... trust instrument as not giving the decedent power to change her interest , but the other one half of the remainder , the disposition of which was subject to an absolute power of alteration , was held subject to tax . The court said that ...
Сторінка 539
... trust . Several cases have recognized that the provision of the Federal estate tax law including in the gross estate ... instrument ] . . . may be considered as confining the power to matters affecting the mere me- chanics of the trust ...
... trust . Several cases have recognized that the provision of the Federal estate tax law including in the gross estate ... instrument ] . . . may be considered as confining the power to matters affecting the mere me- chanics of the trust ...
Сторінка 540
... trust instrument also provided that the trustee should pay all of the just debts of the decedent upon her death , and the Board of Tax Appeals pointed out that , under this provision , " by the simple expedient of obtaining by loans or ...
... trust instrument also provided that the trustee should pay all of the just debts of the decedent upon her death , and the Board of Tax Appeals pointed out that , under this provision , " by the simple expedient of obtaining by loans or ...
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action affirmed agreement alimony alleged amend amount annotation appeal application attorney Bank barratry BTA F CCA 2d CCA 6th certificate certiorari denied claim Commissioner of Internal consent judgment constitutional contract corporation court held court of equity creditor decedent decree defendant discharge easement election Eng Reprint entitled equity estate tax estoppel evidence F 2d F Supp fact fendant grant ground Helvering husband indorser infra infringement injunction Internal Revenue Iowa L ed land liable liquor litigation ment Minn Mo App month motion Okla owner paid party payment plaintiff poll tax principal debtor question railroad rehearing rendered res judicata reservation retail rule sales tax St Rep statute statutory provision suit supra surety SW 2d taxable Tex Civ App thereof tion transfer trial court trust estate trust instrument vote voter wife writ of certiorari