The Federal ReporterWest Publishing Company, 1942 |
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Halaman 101
127 F.2d 101 WALTER'S TRUST v . COMMISSIONER OF 5. Trusts 140 ( 3 ) INTERNAL REVENUE . No. 7855 . Circuit Court of Appeals , Third Circuit . Argued Dec. 3 , 1941 . Decided March 17 , 1942 . 1. Internal revenue 1638 Where trust gives one ...
127 F.2d 101 WALTER'S TRUST v . COMMISSIONER OF 5. Trusts 140 ( 3 ) INTERNAL REVENUE . No. 7855 . Circuit Court of Appeals , Third Circuit . Argued Dec. 3 , 1941 . Decided March 17 , 1942 . 1. Internal revenue 1638 Where trust gives one ...
Halaman 103
... trust ; the settlor's first wife and his children came into the trust set up with the other half . The in- terest of the latter was certainly changed . In the original trust they were remainder- men in the whole trust ; since 1935 they ...
... trust ; the settlor's first wife and his children came into the trust set up with the other half . The in- terest of the latter was certainly changed . In the original trust they were remainder- men in the whole trust ; since 1935 they ...
Halaman 269
... trust . Five per cent of the net income was accumulated and added to the corpus . The remaining ninety - five per cent of the net income during those years was paid to the taxpayer . During the taxable years , Lady Bateman was a non ...
... trust . Five per cent of the net income was accumulated and added to the corpus . The remaining ninety - five per cent of the net income during those years was paid to the taxpayer . During the taxable years , Lady Bateman was a non ...
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action affirmed alleged amended amount appellant's appellee application April April 13 Asst Atty bank bankruptcy Board of Tax certiorari Circuit Court Circuit Judge claim collision Commission Commissioner of Internal community property compensation contract corporation Court of Appeals creditors decision defendant directed verdict dismissed District Court dividends Duquesne Club Edward Luckenbach employees evidence F.Supp fact Federal Feltre filed held Helvering interest interference proceeding Internal Revenue judgment jurisdiction jury Kaplin KEY NUMBER SYSTEM L.Ed Labor Relations Board lease Lincoln Zephyr ment motion National Labor Relations Natural Gas paid pany parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding question reduction to practice Revenue Act rule S.Ct settlor shares Stat statute stockholders subsidiary supra Tax Appeals taxable taxpayer testified testimony tion transfer trial trust Union United verdict Words and Phrases xanthone