The Federal Reporter, Volume 146Includes cases argued and determined in the District Courts of the United States and, Mar./May 1880-Oct./Nov. 1912, the Circuit Courts of the United States; Sept./Dec. 1891-Sept./Nov. 1924, the Circuit Courts of Appeals of the United States; Aug./Oct. 1911-Jan./Feb. 1914, the Commerce Court of the United States; Sept./Oct. 1919-Sept./Nov. 1924, the Court of Appeals of the District of Columbia. |
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Página 22
The defendant in error contends on this question : First , that these are technically contingent legacies , and as such are not taxable under the act of June 27 , 1902 , because they are not absolutely vested in possession or enjoyment ...
The defendant in error contends on this question : First , that these are technically contingent legacies , and as such are not taxable under the act of June 27 , 1902 , because they are not absolutely vested in possession or enjoyment ...
Página 23
But , as the statute expressly makes the second class taxable only when it comes into the actual possession and enjoyment of the grantee , any fair construction must apply the same limitation to the first class , unless it should appear ...
But , as the statute expressly makes the second class taxable only when it comes into the actual possession and enjoyment of the grantee , any fair construction must apply the same limitation to the first class , unless it should appear ...
Página 24
No interest is taxed until it vests in possession and enjoyment . In view of the opinion of the Supreme Court thus imperfectly summarized , it would be superfluous to discuss further the will of Bernard Shanley .
No interest is taxed until it vests in possession and enjoyment . In view of the opinion of the Supreme Court thus imperfectly summarized , it would be superfluous to discuss further the will of Bernard Shanley .
Página 33
... and to that end hereby specifically assumes all responsibility for the proper handling , storing , and protection of such cotton while in its possession , as hereinbefore provided , and agrees that the count made by the railway ...
... and to that end hereby specifically assumes all responsibility for the proper handling , storing , and protection of such cotton while in its possession , as hereinbefore provided , and agrees that the count made by the railway ...
Página 35
If it was done for the convenience of the railway company , or mainly for its convenience , it surely would not be unreasonable to find that during the time while the compress company had the possession it was holding it as an agent or ...
If it was done for the convenience of the railway company , or mainly for its convenience , it surely would not be unreasonable to find that during the time while the compress company had the possession it was holding it as an agent or ...
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action agreed agreement alleged amount answer appears applied authority bank bankrupt bankruptcy bill cause Cent charge Circuit Court claim complainant condition consideration constitute construction contract corporation counsel creditors damages decision decree defendant delivered determine direct District District Judge duty effect entitled equity error evidence facts filed follows further give given ground held hold important indictment intent interest issued Judge judgment jurisdiction jury land liability matter means negligence notice objection officers opinion original owner paid parties patent payment performance person plaintiff possession present proceedings purchase question Railroad reason received record referred rule says secured statute sufficient suit testimony thereof tion trial trust U. S. Comp United York
Informações bibliográficas
| Título | The Federal Reporter, Volume 146 National reporter system--United States series The Federal Reporter, United States. Circuit Courts of Appeals |
| Colaboradores | United States. Court of Claims, District of Columbia. Court of Appeals, United States. Circuit Courts, United States. District Courts, United States. Circuit Courts of Appeals, United States. Commerce Court |
| Editora | West Publishing Company, 1906 |
| Original de | Universidade de Minnesota |
| Digitalizado | 23 jun. 2014 |
| Exportar citação | BiBTeX EndNote RefMan |