United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volume 335United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1949 - Courts |
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Results 1-5 of 76
Page 632
... settlor's " possession or enjoyment " under § 811 ( c ) unless it effects a bona fide transfer in which the settlor , absolutely , unequivocally , irrevo- cably , and without possible reservations , parts with all of his title and all ...
... settlor's " possession or enjoyment " under § 811 ( c ) unless it effects a bona fide transfer in which the settlor , absolutely , unequivocally , irrevo- cably , and without possible reservations , parts with all of his title and all ...
Page 634
... settlor of the trust income for life , the Government has argued , re- quires inclusion of the value of the trust property in the decedent's gross estate under our holding in Helvering v . Hallock , 309 U. S. 106 . 632 Opinion of the ...
... settlor of the trust income for life , the Government has argued , re- quires inclusion of the value of the trust property in the decedent's gross estate under our holding in Helvering v . Hallock , 309 U. S. 106 . 632 Opinion of the ...
Page 637
... settlor's estate , even though the settlor had retained for himself a life income from the corpus . We have concluded that confusion and doubt as to the effect of our Hallock case on May v . Heiner should be set at rest in the interest ...
... settlor's estate , even though the settlor had retained for himself a life income from the corpus . We have concluded that confusion and doubt as to the effect of our Hallock case on May v . Heiner should be set at rest in the interest ...
Page 639
... settlor's death and which reserved a life income to the settlor had always been treated by the Treasury Department as trans- fers " intended to take effect in possession or enjoyment at ... his death . " The regulations had so provided ...
... settlor's death and which reserved a life income to the settlor had always been treated by the Treasury Department as trans- fers " intended to take effect in possession or enjoyment at ... his death . " The regulations had so provided ...
Page 640
... settlor's death because legal title had passed from the settlor irrev- ocably when the trust was executed ; for this reason the 7 " ( c ) To the extent of any interest therein of which the decedent has at any time made a transfer , by ...
... settlor's death because legal title had passed from the settlor irrev- ocably when the trust was executed ; for this reason the 7 " ( c ) To the extent of any interest therein of which the decedent has at any time made a transfer , by ...
Contents
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Common terms and phrases
affirmed alleged Amendment apply argued the cause Certiorari denied charge Circuit claim Commission Commissioner concurring confession Cong Congress constitutional Corp corporation counsel County Court of Appeals criminal death decision Deep Rock doctrine default judgment defendant denaturalization dissenting District Court due process effect error coram nobis estate tax evidence fact federal Federal Power Act filed finance company forma pauperis FRANKFURTER Government groups habeas corpus Hallock hearing Heiner held Helvering Illinois immunity income interest interstate commerce issue jurisdiction jury JUSTICE Labor legislative McNabb ment Misc Missouri Pacific motion Motors Motors Corporation Northern Trust Co NOTM October 11 Opinion patent person petitioner petitioner's possession or enjoyment privilege proceedings provision purpose question Ragen rates reason records Reported respondent Revenue reversed rule RUTLEDGE Sess settlor Solicitor General Perlman Stat statute Supp supra Supreme Court tion transfer trial trust trust instrument union United States Court violation WARDEN
Popular passages
Page 108 - For the purposes of this section 'labor organization' means any organization of any kind? or any agency or employee representation committee or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions of work.
Page 109 - ... in connection with any election to any political office, or in connection with any primary election or political convention or caucus held to select candidates for any political office, or for any corporation whatever, or any labor organization to make a contribution or expenditure in connection with any election at which Presidential and Vice Presidential electors or a Senator or Representative in, or a Delegate or Resident Commissioner to Congress are to be voted for...
Page 713 - ... gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid...
Page 108 - Congress to make a contribution or expenditure in connection with any election to any political office, or in connection with any primary election or political convention or caucus held to select candidates for any political office, or for any corporation whatever, or any labor organization to make a contribution or expenditure in connection with any election...
Page 133 - expenditure" includes a payment, distribution, loan, advance, deposit, or gift of money or anything of value, and Includes a contract, promise, or agreement, whether or not legally enforceable, to make an expenditure. (c) The term "person" Includes an individual, partnership, committee, association, corporation, and any other organization or group of persons.
Page 582 - ... after full hearing, whether completed before or after the rate, fare, charge, classification, regulation, or practice goes into effect, the Commission may make such order with reference thereto as would be proper in a proceeding initiated after it had become effective.
Page 3 - No person shall be excused from complying with any requirements under this paragraph because of his privilege against self-incrimination, but the immunity provisions of the Compulsory Testimony Act of February 11, 1893 (USC, title 49, sec. 46), shall apply with respect to any individual who specifically claims such privilege.
Page 411 - An officer making an arrest under a warrant issued upon a complaint or any person making an arrest without a warrant shall take the arrested person without unnecessary delay before the nearest available commissioner or before any other nearby officer empowered to commit persons charged with offenses against the laws of the United States. When a person arrested without a warrant is brought before a commissioner or other officer, a complaint shall be filed forthwith.
Page 162 - The President is authorized, in any such event, by his proclamation thereof, or other public act, to direct the conduct to be observed, on the part of the United States, toward the aliens who become so liable; the manner and degree of the restraint to which they shall be subject, and in what cases, and upon what security their residence shall be permitted, and to provide for the removal of those who, not being permitted to reside within the United States, refuse or neglect to depart therefrom; and...
Page 956 - The trial of all offenses committed upon the high seas, or elsewhere out of the jurisdiction of any particular State or district, shall be in the district where the offender is found, or into which he is first brought.