| United States. Court of Claims - 1936 - 940 halaman
...time of his death of all property, real or personal, tangible or intangible, wherever situated — "(a) To the extent of the interest therein of the...its administration and is subject to distribution as part of his estate." In Crooks v. Harrelson, 282 US 55, the Supreme Court in construing section 402... | |
| United States. Court of Claims - 1929 - 868 halaman
...time of his death of all property, real or personal, tangible or intangible, wherever situated — "(a) To the extent of the interest therein of the...payment of the charges against his estate and the exOpinion of the Court penses of its administration and is subject to distribution as part of his estate... | |
| United States. Court of Claims - 1928 - 760 halaman
...the time of her death of all property, real or personal, tangible or intangible, wherever situated (a) to the extent of the interest therein of the decedent at the time of her death, which after her death was subject (1) to the payment of the charges against her estate and... | |
| United States. Department of the Treasury - 1922 - 1102 halaman
...effect that the taxable estate must be (1) an interest of the decedent at the time of his death, (2) which after his death is subject to the payment of...estate and the expenses of its administration, and (3) is subject to distribution as part of his estate, are expressed conjunctively, and it would be... | |
| Harris, Forbes & Co., New York - 1916 - 140 halaman
...the time of his death of all property, real or personal, tangible or intangible, wherever situated: (a) To the extent of the interest therein of the decedent...its administration and is subject to distribution as part of his estate. (b) To the extent of any interest therein of which the decedent has at any time... | |
| Savings Union Bank and Trust Company - 1917 - 88 halaman
...the time of his death of all property, real or personal, tangible or intangible, wherever situated; (a) To the extent of the interest therein of the decedent...its administration and is subject to distribution as part of his estate; (b) To the extent of any interest therein of which the decedent has at any time... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 halaman
...the time of his death of all property, real or personal, tangible or intangible, wherever situated. (a) To the extent of the interest therein of the decedent...its administration and is subject to distribution as part of his estate. ( b ) To the extent of any interest therein of which the decedent hac at any time... | |
| Joseph Warren - 1917 - 906 halaman
...the time of his death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the interest therein of the decedent...its administration and is subject to distribution as part of his estate. created a trust, in contemplation of or intended to take effect in possession or... | |
| William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 halaman
...the deceased was not complete, the value to be included in the estate is the value of the property "to the extent of the interest therein of the decedent...its administration and is subject to distribution as part of his estate." In apparent contradiction of these express words of the law, the regulations require... | |
| United States, Guaranty Trust Company of New York - 1917 - 66 halaman
...Estate time of his death of all property, real or personal, tangible or intangible, wherever situated: (a) To the extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate... | |
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