Supreme Court Reporter, Τόμος 99West Publishing Company, 1978 |
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Σελίδα 478
... income is not to be treated " as the [ estate's ] income , but as the beneficiary's , " whose " share of the income is considered his property from the moment of its receipt by the estate , " Freuler v . Helvering , 291 U.S. 35 , 41-42 ...
... income is not to be treated " as the [ estate's ] income , but as the beneficiary's , " whose " share of the income is considered his property from the moment of its receipt by the estate , " Freuler v . Helvering , 291 U.S. 35 , 41-42 ...
Σελίδα 481
... income taxes on sums included in an estate as income in respect of a decedent . See , e . g . , Read v . United States , 320 F.2d 550 ( CA5 1963 ) ; Meissner v . United States , 364 F.2d 409 , 176 Ct.Cl. 684 ( 1966 ) ; Estate of Sidles ...
... income taxes on sums included in an estate as income in respect of a decedent . See , e . g . , Read v . United States , 320 F.2d 550 ( CA5 1963 ) ; Meissner v . United States , 364 F.2d 409 , 176 Ct.Cl. 684 ( 1966 ) ; Estate of Sidles ...
Σελίδα 485
... income may serve generally to reduce the gain subject to the alternative tax ; rather , the inquiry con- cerns whether there is income properly at- 196 tributable to the charitable beneficiary that should not be taxed to the estate at ...
... income may serve generally to reduce the gain subject to the alternative tax ; rather , the inquiry con- cerns whether there is income properly at- 196 tributable to the charitable beneficiary that should not be taxed to the estate at ...
Περιεχόμενα
Justices of Supreme Court 5 | |
Memorial | |
Order Suspending Call of Calendar 63 | |
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Συχνά εμφανιζόμενοι όροι και φράσεις
amicus curiae appellee application Ass'n Bank BEST KEY NUMBER Board Bordenkircher Cal.Rptr Califano capital gain Circuit Justice Cite as 99 City Commission constitutional Corp County Court of Appeals criminal defendant dissent Dist District Court due process ed States Court equal protection F.Supp Facts and opinion federal Fifth Circuit Florida Former decision Fourteenth Amendment Fourth Amendment Georgia held and reasoned Ill.Dec Illinois Jones judgment jurisdiction jury Justice BRENNAN Justice MARSHALL Justice Powell Justice Rehnquist Justice STEWART KEY NUMBER SYSTEM KEYNUMBER SYSTEM L.Ed leave to file ment Motion NUMBER SYSTEM 439 NUMBER SYSTEM BEST NUMBER SYSTEM KEY OCTOBER 1978 TERM Ohio peti Petition for writ petitioner preme Court respondent S.Ct Second Circuit Stat statute stay SUMMARY OF OCTOBER supra Supreme Court SYSTEM BEST KEY SYSTEM KEY NUMBER Texas tion Tom Clark trial Unit violation vote WEST writ of certiorari York