The Federal ReporterWest Publishing Company, 1957 |
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Halaman 412
... interest in property which passes or has passed from the de- cedent to his surviving spouse , but only to the extent that such interest is in- cluded in determining the value of the gross estate . * " ( E ) Valuation of interest passing ...
... interest in property which passes or has passed from the de- cedent to his surviving spouse , but only to the extent that such interest is in- cluded in determining the value of the gross estate . * " ( E ) Valuation of interest passing ...
Halaman 451
... interest has been retained where the owner has : ( 1 ) ac- quired , by investment , any interest in the natural deposit in place ; and ( 2 ) secured by any legal relationship income derived from the extraction of the nat- ural deposit ...
... interest has been retained where the owner has : ( 1 ) ac- quired , by investment , any interest in the natural deposit in place ; and ( 2 ) secured by any legal relationship income derived from the extraction of the nat- ural deposit ...
Halaman 609
... interest of de- cedent to surviving partner . Affirmed . 1. Internal Revenue 1692 Where deceased owned a 36 %% in- terest in partnership operating under agreement whereby his estate could con- tinue a partner indefinitely , but surviv ...
... interest of de- cedent to surviving partner . Affirmed . 1. Internal Revenue 1692 Where deceased owned a 36 %% in- terest in partnership operating under agreement whereby his estate could con- tinue a partner indefinitely , but surviv ...
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action affirmed agent agree agreement alleged amended amount appellant appellee application authority automobile bank basis Board brief cause charge Chief Judge Circuit Judge Cite as 246 City claim Commission Commissioner complaint considered contract corporation counsel Court of Appeals damages decision defendant denied determination direct dismissed District Court effect entered evidence existence fact Federal filed further Government granted ground hearing held hold income interest Internal involved issue judgment June jury L.Ed Labor lien limited matter meaning ment motion operation opinion parties person petition petitioner plaintiff present prior proceeding question reason received record Relations respect result reversed rule S.Ct statement statute suit testimony tion trade trial court United violation witness York