The Federal ReporterWest Publishing Company, 1951 |
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Página 246
... transfer to any recognized repository of property of United States constituted evidence that transfer was pledge and not outright transfer of title to stock . Merchant Marine Act , 1936 , § 207 , as amended , 46 U.S.C.A. § 1117 . 8 ...
... transfer to any recognized repository of property of United States constituted evidence that transfer was pledge and not outright transfer of title to stock . Merchant Marine Act , 1936 , § 207 , as amended , 46 U.S.C.A. § 1117 . 8 ...
Página 430
... Transfers in Contemplation of , or Taking Effect at Death.- " ( 1 ) General rule . To the extent of any interest therein of which the decedent has at any time made a transfer ( except in case of a bona fide sale for an adequate and full ...
... Transfers in Contemplation of , or Taking Effect at Death.- " ( 1 ) General rule . To the extent of any interest therein of which the decedent has at any time made a transfer ( except in case of a bona fide sale for an adequate and full ...
Página 431
... transfer is subject to the estate tax , on the Commissioner's con- tention it must be on the basis of Section 811 ( c ) ( 1 ) ( B ) , that is , a transfer under which the decedent had ' retained for his life the possession or enjoyment ...
... transfer is subject to the estate tax , on the Commissioner's con- tention it must be on the basis of Section 811 ( c ) ( 1 ) ( B ) , that is , a transfer under which the decedent had ' retained for his life the possession or enjoyment ...
Conteúdo
Judges VII | 21 |
Supreme Court Rules LI | 22 |
Text of Opinions 1 | 769 |
Direitos autorais | |
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Termos e frases comuns
9 Cir action affirmed agreement alleged amended appellee application Attorney authority Bank cause certificate certiorari charge Chief Judge Circuit Judge Cite as 184 claim Clayton Act Commission Commissioner Company Congress contract corporation counsel Court of Appeals CURIAM damages death decision defendant defendant's denied dismissed District Court District Judge District of Columbia employees evidence F.Supp fact Federal Federal Power Act fendant filed finding forma pauperis granted habeas corpus held income tax Internal Revenue issue judgment June June 24 jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability ment motion National Labor Relations negligence operation opinion parties patent Penn Water Pennsylvania petition petitioner plaintiff prior proceeding question railroad reason remanded respondent rule S.Ct Section Stat statute suit supra Tax Court taxpayer tion trial court trust United States Attorney United States Court United States District verdict Washington