United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volume 296United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1936 |
Outras edições - Ver todos
United States Reports: Cases Adjudged in the Supreme Court, Volume 320 United States. Supreme Court Visualização completa - 1944 |
Termos e frases comuns
296 U.S. Decisions 44 Stat affirmed Amendment appellee assets Assistant Attorney Assn association Attorney General Wideman beneficiaries Board of Tax bonds Circuit Court Circuit granted claim clause Comm'n COMMISSIONER OF INTERNAL Company Congress Constitution Corp corporation Court of Appeals creditors Curiam death decedent December 9 Decisions Denying Certiorari decree defendant dismissed District Court equity ex rel executors exemption Fourteenth Amendment Furlaud held Helvering income Insurance interest INTERNAL REVENUE Irving Trust Co issue judgment jurisdiction JUSTICE lands Loan Marvin Smith ment Messrs National Bank Ninth Circuit Northern Trust Co November 11 October 14 October 28 parties Pennsylvania peti Petition for writ petitioner plaintiff privilege provision question received Reported Revenue Act Second Circuit denied shares Solicitor General Reed statute stockholders suit Supp supra Supreme Court Tax Appeals taxable taxation tion transfer trust U.S. Decisions Denying United writ of certiorari York
Passagens mais conhecidas
Página 383 - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (С) а recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. "(2) The term 'a party to a reorganization...
Página 382 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange.
Página 492 - Provided, That when any bankrupt shall have any insurance policy which has a cash surrender value payable to himself, his estate, or personal representatives, he may, .within thirty days after the cash surrender value has been ascertained and stated to the trustee by the company issuing the same. pay or secure to the trustee the sum so ascertained and stated, and continue to hold, own, and earn' such policy free from the claims of the creditors participating in the distribution of his estate under...
Página 77 - Court of the District of Columbia, or in the district court of the United States for the district in which such claimant resides, or, if a corporation, where it has its principal place of business...
Página 130 - State, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State...
Página 161 - No corporation shall issue stocks or bonds except for money, labor done, or money or property actually received, and all fictitious increase of stock or indebtedness shall be void.
Página 273 - And the said records and judicial proceedings, authenticated as aforesaid, shall have such faith and credit given to them in every court within the United States as they have by law or usage in the courts of the State from whence the said records are or shall be taken.
Página 13 - Hundredths of an acre, according to the Official Plat of the Survey of the said Lands, returned to the General Land Office by the Surveyor General, which said tract has been purchased by the said David McGee.
Página 51 - As the transfer may otherwise have all the indicia of a valid gift inter vivos, the differentiating factor must be found in the transferor's motive. Death must be "contemplated," that is, the motive which induces the transfer must be of the sort which leads to testamentary disposition.
Página 58 - The answer must state in short and simple form any counterclaim arising out of the transaction which is the subject-matter of the suit, and may, without cross-bill, set up any set-off or counterclaim against the plaintiff which might be the subject of an independent suit in equity against him...