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  1. SPIEGEL'S ESTATE et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CHURCH'S ESTATE et al.

    a gift becomes 'complete' for estate tax purposes. Looking to substance and not merely to form, ... estate tax purposes. 6 The words of the statute show this. See note 1, supra. Gifts in trust are taxable ... the Internal Revenue Code, 26 U.S.C.A. § 811(c), which for estate tax purposes requires including in ...

  2. John P. DROMEY, Administrator of the estate of Charles Jensch, deceased, appellant, v. WISCONSIN TAX COMMISSION et al.

    304 U.S. 548 (58 S.Ct. 1048, 82 L.Ed. 1520) John P. DROMEY, Administrator of the estate of Charles ... Jensch, deceased, appellant, v. WISCONSIN TAX COMMISSION et al.* No. 997. Decided: May 23, 1938 ... Morris v. Alabama, 302 U.S. 642, 58 S.Ct. 58, 82 L.Ed. ——; (2) Lawrence v. State Tax ...

  3. BLODGETT, Tax Com'r of State of Connecticut, v. SILBERMAN et al. SILBERMAN et al. v. BLODGETT, Tax Com'r of State of Connecticut.

    to $299,297.45. They have also paid the debts, the federal estate tax and the New York transfer or ... 277 U.S. 1 (48 S.Ct. 410, 72 L.Ed. 749) BLODGETT, Tax Com'r of State of Connecticut, v. ... SILBERMAN et al. SILBERMAN et al. v. BLODGETT, Tax Com'r of State of Connecticut. Nos. 190, 191. ...

  4. BOHLER, County Tax Collector et al., v. CALLAWAY. CALLAWAY v. BOHLER, County Tax Collector, et al.

    assessments of the tax receiver of Richmond county, Ga., against the estate of J. B. White, for the seven ... White estate for taxing purposes for 1918—a current assessment the next year after those here ... taxed real estate at more than two-thirds of its value, mortgages or stocks at more than 50 per cent., ...

  5. SANFORD'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

    extinguishment at death. The gift tax was supplementary to the estate tax. The two are in pari materia and must ... gross estate, the gift tax is to be credited on the estate tax. The two taxes are thus not always ... were made in contemplation of death and therefore subject to the estate tax. A gift tax was reenacted ...

  6. PHILLIP WAGNER, Incorporated, Plff. in Err., v. OSCAR LESER, A. B. Cunningham, and John Gill, Jr., Judges of the Appeal Tax Court of Baltimore City, and Jacob W. Hook, Tax Collector of Baltimore City.

    to collect the same in the manner as ordinary taxes on real estate are collected. The city collector ... LESER, A. B. Cunningham, and John Gill, Jr., Judges of the Appeal Tax Court of Baltimore City, and Jacob ... W. Hook, Tax Collector of Baltimore City. No. 28. Argued: October 25 and 26, 1915. Decided: November ...

  7. BARCLAYS BANK PLC, Petitioner, v. FRANCHISE TAX BOARD OF CALIFORNIA. COLGATE-PALMOLIVE COMPANY, Petitioner, v. FRANCHISE TAX BOARD OF CALIFORNIA.

    298114 S.Ct. 2268129 L.Ed.2d 244) BARCLAYS BANK PLC, Petitioner, v. FRANCHISE TAX BOARD OF CALIFORNIA. ... COLGATE-PALMOLIVE COMPANY, Petitioner, v. FRANCHISE TAX BOARD OF CALIFORNIA. Nos. 92-1384, 92-1839. Argued: March ... corporate franchise tax owed by unitary multinational corporate group members doing business in California. ...

  8. UNITED STATES, Petitioner, v. Dorothy Anne STAPF and B. T. Ware, II, Executors and Trustees of the Estate of Lowell H. Stapf, deceased, and Dorothy Ann Stapf, Individually.

    without being subject either to gift or estate taxes. 14 We do not believe that this result, squarely ... Federal Estate and Gift Taxes (1962), § 17.4: '(W)hat the Regulations are driving at seems to be ... Cong., 2d Sess., pp. 26—29; U.S.Code Cong.Service 1948, p. 1163; Sugarman, Estate and Gift Tax ...

  9. FRED. C. KEENEY, Individually and as Administrator of the Estate of Susan A. Keeney, Deceased, Seth A. Keeney and Angie Keeney Schwegel, Plffs. in Err., v. COMPTROLLER OF THE STATE OF NEW YORK.

    223, chap. 173. It imposed a succession tax on 'all dispositions of real estate, taking effect ... devolution of the real estate is the subject-matter of the tax... whether... effected by will, deed, or law ... 428. The real estate and tangible property in Texas were not within the taxing jurisdiction of the ...

  10. ROGERS' ESTATE v. HELVERING, Commissioner of Internal Revenue.

    death of the donee of a general power of appointment should be included for federal estate tax purposes ... § 811(f). The Board of Tax Appeals reduced the value of his gross estate by excluding the value of the ... irrelevant to the ascertainment of the incidence of the federal estate tax. In law also the right answer ...

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