The Federal ReporterWest Publishing Company, 1951 |
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Стр. 284
... present or future , in the stock and funds donated , that the gifts were of a present interest . ” The court went on to say , however , that if the test be to determine the character of the interest of the donee , the trustees ...
... present or future , in the stock and funds donated , that the gifts were of a present interest . ” The court went on to say , however , that if the test be to determine the character of the interest of the donee , the trustees ...
Стр. 285
... present interests , because of the Commissioner's acquiescence therein , and because of the Commissioner's conduct in refunding the 1936 payments and in ap- proving the 1937 returns in which exclu- sions were claimed . And , if his 1938 ...
... present interests , because of the Commissioner's acquiescence therein , and because of the Commissioner's conduct in refunding the 1936 payments and in ap- proving the 1937 returns in which exclu- sions were claimed . And , if his 1938 ...
Стр. 287
... present or a future interest depends upon the in- terpretation of the instrument which created the trust ; and therefore that in each case whether the exclusion applied depended upon the nature of the estate in the gift taken by the ...
... present or a future interest depends upon the in- terpretation of the instrument which created the trust ; and therefore that in each case whether the exclusion applied depended upon the nature of the estate in the gift taken by the ...
Содержание
Judges VII | 8 |
Supreme Court Rules XLVII | 8 |
Text of Opinions 1 | 907 |
Авторские права | |
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9 Cir action affirmed alleged amended amount appellant appellant's appellee application Asst attorney automobile bankruptcy cause certiorari charged Chief Judge Circuit Judge Cite as 190 claim Commissioner Company contract Corp corporation counsel Court of Appeals Criminal damages decision defendant defendant's denied determined dismissed District Court employees entitled evidence F.Supp fact federal filed finding granted guilty held income insured Internal Revenue issue judgment June June 28 jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board Laguna Madre land lease liability ment motion National Labor Relations negligence operation opinion owner parties patent payment petition petitioner Pincourt plaintiff prior proceedings question reason record remanded rent reversed Rollingwood rule S.Ct Section service of process Stat statute suit supra Tax Court taxpayer tion Tomoya Kawakita trial court trust U. S. Atty United States Court United States District violation York City