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Burnet Vs. Wells
Cites for this judgment
- US Supreme Court
- May 29, 1933
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U.S. 670 (1933) U.S. Supreme Court Burnet v. WellsSearch
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U.S. 670 (1933) Burnet v. WellsSearch
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when concentrated in a single ownership. Like methods of evasion, or, to speak more accurately, of avoidance ( Bullen v. WisconsinSearch
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The validity of this provision was assailed by taxpayers. It was upheld by this Court in Corliss v. BowersSearch
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was upheld where the power of revocation had been reserved to the grantor in conjunction with some one else. Reinecke v. SmithSearch
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ante, p. 289 U. S. 172 . Cf. Burnet v. GuggenheimSearch
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The validity of this provision as to trusts both past and future is no longer open to debate. Porter v. CommissionerSearch
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Brief any citation in this list with AI Studio
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U. S. 436 . Cf. Reinecke v. NorthernSearch
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Chase National Bank v. UnitedSearch
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At times, escape has been blocked by the resources of the judicial process without the aid of legislation. Thus, Lucas v. EarlSearch
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by a husband was taxable to him though he had bound himself by a valid contract to assign it to his wife. Burnet v. LeiningerSearch
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there had been an assignment by a partner of his interest in the future profits of a partnership. Old Colony Trust Co. v. CommissionerSearch
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U. S. 716 , and United States v. BostonSearch
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same in substance as if the money had been paid to the debtor and then transmitted to the creditor. Cf. United States v. MahoningSearch
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supra, p. 281 U. S. 378 . Cf. Burnet v. GuggenheimSearch
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necessities of an efficient system of taxation, will have heed and recognition within reasonable limits. Milliken v. UnitedSearch
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by the taxpayer of all the privileges and benefits enjoyed by the most favored owner at a given time or place. Corliss v. BowersSearch
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tax not only ownership, but any right or privilege that is a constituent of ownership. Nashville, C. & St. L. Ry. Co. v. WallaceSearch
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was none nor anything approaching it, and laid a burden unrelated to privilege or benefit. Purity Extract & Tonic Co. v. LynchSearch
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Hebe Co. v. ShawSearch
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Milliken v. UnitedSearch
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N.Y. Life Insurance Co. v. StathamSearch
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a party to a contract, though the benefits of the insurance are to accrue to someone else. Mutual Life Insurance Co. v. HurniSearch
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in the preservation of the contracts that he might maintain a suit in equity to declare them still in being. Cohen v. N.YSearch
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Meyer v. KnickerbockerSearch
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Croker v. N.YSearch
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Johnson Service Co. v. MoninSearch
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there are imperfections here and there. The exceptional, if it arises, may have its special rule. Dahnke-Walker Co. v. BondurantSearch
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from obligations that are recognized as binding by normal men and women, will be facts to be considered. Cf. Rinecke v. SmithSearch
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supra, distinguishing Hoeper v. TaxSearch
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it does not cast the burden backward beyond the income Page 289 U. S. 683 of tee current year. Reinecke v. SmithSearch
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Brushaber v. UnionSearch
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Cooper v. UnitedSearch
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trustee. The result was a present, executed, outright gift, which could then have been taxed to the settlor. Burnet v. GuggenheimSearch
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to discuss the matter at greater length. We think that opinion should be sustained. It finds ample support in Hoeper v. TaxSearch
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U.S. Supreme Court Burnet v. WellsSearch
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Bullen v. WisconsinSearch
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Cf. Burnet v. GuggenheimSearch
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Porter v. CommissionerSearch
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Cf. Reinecke v. NorthernSearch
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Thus, Lucas v. EarlSearch
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and United States v. BostonSearch
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