 | 1924 - 498 halaman
...is to get one-sixth of the corpus and undistributed income does not constitute a bona fide sale for a fair consideration in money or money's worth within the meaning of section 402 (c), revenue act of 1918. The following decision of the United States district court for the eastern district... | |
 | National Tax Association - 1924 - 628 halaman
...is to get one-sixth of the corpus and undistributed income, does not constitute a bona fide sale for a fair consideration in money or money's worth within the meaning of that act. — Merc. Trust Co. v. Hellmich, USDC, Mo., January, 1924. ASSESSMENT — COAL LANDS NOT... | |
 | United States. Internal Revenue Service - 1924 - 48 halaman
...to ¡ret one-sixth of the corpus and undistributed income does not constitute a bona tile sale for a fair consideration in money or money's worth within the meaning of sec. 402 (cj, Revenue Act of 1918. (Id.) Contra, See Ferguson v. Dickson, 300 Fed. 961 (CCA) but petition... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 halaman
...Trust Co., Guardian of Reyburn and Schill Estate, v. Hellmich, unreported to date except in TD 3545. fair consideration in money or money's worth within the meaning of section 402 (c), Revenue Act of 1918. Id. Contra, see Ferguson v. Dickson, 300 Fed. 961 (CCA), but petition for certiorari... | |
 | United States. Congress. House. Committee on Appropriations - 1926 - 664 halaman
...Dickson et al., executors (3d circuit, 300 Fed. 961). Certiorari denied by United States Supreme Court (266 US 628). Holding that there is a fair consideration...antenuptial agreement and trust. (Estimated, $1,000,000.) INTEREST ON ALLOWED CLAIMS i The CHAIRMAN. How much of the present estimate of $149,250, OCK< is due... | |
 | United States. Congress. House. Committee on Appropriations - 1926 - 1904 halaman
...al., executors (3d circuit, 300 Fed. 961). Certiorari denied by United States Supreme Court (266 U. 8. 628). Holding that there is a fair consideration in...antenuptial agreement and trust. (Estimated, $1,000,000.) INTEREST ON ALLOWED CLAIMS The CHAIRMAN. flow much of the present estimate of $149,2¿5O,(J0” is... | |
 | United States. Congress. House. Committee on Appropriations - 1927 - 724 halaman
...face of the certificates. (Estimated $8,000,000.) Ferguson, Collector, v. Thomas Dickson et al., Exrs. (3d Circuit, 300 Fed. 961; certiorari denied by US...consideration for amounts to be received under an antinuptial agreement and trust. (Estimated $1,000,000.) Georgine Iselin v. United States (Supreme... | |
 | United States. Congress. House. Committee on Appropriations - 1927 - 1772 halaman
...face of the certificates. (Estimated $8,000,000.) Ferguson, Collector, v. Thomas Dickson et al., Exrs. (3d Circuit, 300 Fed. 961; certiorari denied by US...provisions of the revenue act of 1918, where a wife relea.-<e9 her dower in consideration for amounts to be received under an antinuptial agreement and... | |
 | 1927 - 1158 halaman
...remainder over, in consideration of which she relinquished right of dower, held "a bona fide sale for a fair consideration in money or money's worth," within the meaning of Revenue Act 1918, § 402c (Сотр. St § 6336%c), and the fund held- not subject to estate tax as... | |
 | United States. Congress. House. Committee on Appropriations - 1928 - 970 halaman
...Collector v. Thomas Dickson et al., exrs. (3d Circuit; 300 Fed. 961. Certiorari denied by US Sup. Ct, 66 US 628). Holding that there is a fair consideration...consideration for amounts to be received under an antinuptial agreement and trust. (Estimated, $1,000,000.) Georgine Iseline v . United States (Supreme... | |
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US 628). Holding that there is a fair consideration in money or money's worth within the meaning of section 402 (c) of the estate tax provisions of the revenue act of 1918, where a wife releases her dower in consideration for amounts to be received under... 
