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United States Vs. Field
Cites for this judgment
- US Supreme Court
- Feb 28, 1921
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U.S. 257 (1921) U.S. Supreme Court United States v. FieldSearch
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U.S. 257 (1921) United States v. FieldSearch
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execution of a power of appointment created before, but executed after, the passage of the taxing act ( see Chanler v. KelseySearch
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of the act. Applying the accepted canon that the provisions of such acts are not to be extended by implication ( Gould v. GouldSearch
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of his assets for the payment of his creditors in preference to the claims of his voluntary appointees. See Brandies v. CochraneSearch
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U. S. 352 . Page 255 U. S. 263 The English cases are fully reviewed by the House of Lords in O'Grady v. WilmotSearch
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A.C. 231, 246 et seq. Illustrative cases in the American courts are Johnson v. CushingSearch
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Rogers v. HintonSearch
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Clapp v. IngrahamSearch
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Knowles v. DodgeSearch
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Freeman's Adm'r v. ButtersSearch
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Brief any citation in this list with AI Studio
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Tallmadge v. SillSearch
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contra, per Gibson, C.J., in Commonwealth v. DuffieldSearch
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Pearce v. LedererSearch
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F. 993, aff'd, Lederer v. PearceSearch
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and we shall so assume. But the existence of the power does not, of itself, vest any estate in the donee. Collins v. WickwireSearch
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Keays v. BlinnSearch
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Walker v. TreasurerSearch
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Shattuck v. BurrageSearch
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Mass. 448, 451. See Carver v. JacksonSearch
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power in favor of volunteers, the appointed property is treated as equitable, not legal, assets of his estate ( Clapp v. IngrahamSearch
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by virtue of his office, but as a matter of convenience, and because he represents the rights of creditors ( O'Grady v. WilmotSearch
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Smith v. GareySearch
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Olney v. BalchSearch
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Emmons v. ShawSearch
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Hill v. TreasurerSearch
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estate only to the extent that the donee's own estate is insufficient to satisfy their demands. Patterson Co. v. LawrenceSearch
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Page 255 U. S. 264 Walker v. TreasurerSearch
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settled that (in the absence of statute) creditors have no redress in case of a failure to execute the power. Holmes v. CoghillSearch
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Gilman v. BellSearch
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Duncanson v. MansonSearch
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U.S. Supreme Court United States v. FieldSearch
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See Brandies v. CochraneSearch
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O'Grady v. WilmotSearch
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Johnson v. CushingSearch
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Commonwealth v. DuffieldSearch
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Lederer v. PearceSearch
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Collins v. WickwireSearch
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See Carver v. JacksonSearch
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Patterson Co. v. LawrenceSearch
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Holmes v. CoghillSearch
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