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Estate of Rogers Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Dec 06, 1943
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U.S. 410 (1943) U.S. Supreme Court Estate of Rogers v. CommissionerSearch
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U.S. 410 (1943) Estate of Rogers v. CommissionerSearch
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had legal validity and brought into being new interests in property. P. 320 U. S. 414 . 3. Helvering v. GrinnellSearch
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conflict between the Second Circuit Page 320 U. S. 413 and the Third and Fourth Circuits ( Rothensies v. Fidelity-PhiladelphiaSearch
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Legg's Estate v. CommissionerSearch
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F.2d 760, and see Lewis v. RothensiesSearch
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power of appointment, Morgan v. CommissionerSearch
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local property law, title is sometimes traced to the donee of a power and for other purposes to the donor, cf. Chanler v. KelseySearch
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it has here -- that the appointment had legal validity and brought into being new interests in property. See Helvering v. StuartSearch
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on matters relating to local concerns and quite unrelated to the single uniform purpose of federal taxation. Lyeth v. HoeySearch
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to the estate tax, that is always the effect of an estate tax. Nothing that was decided or said in Helvering v. GrinnellSearch
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The Board of Tax Appeals had originally taken a different view. Leser v. CommissionerSearch
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B.T.A. 266, 273. But Helvering v. GrinnellSearch
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U. S. 153 , led it to change its view. Webster v. CommissionerSearch
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adds nothing to, but subtracts from, gifts already made and subject to taxation. This Court so stated in Helvering v. GrinnellSearch
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statute which is concerned only with substance -- the effective transfer of property values to an appointee. Helvering v. GrinnellSearch
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Rothensies v. Fidelity-PhiladelphiaSearch
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to the proposition that taxation is a practical matter concerned with substance, rather than form, see Bowers v. Kerbaugh-EmpireSearch
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Chase National Bank v. UnitedSearch
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U.S. Supreme Court Estate of Rogers v. CommissionerSearch
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Helvering v. GrinnellSearch
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Lewis v. RothensiesSearch
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Morgan v. CommissionerSearch
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See Helvering v. StuartSearch
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Leser v. CommissionerSearch
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But Helvering v. GrinnellSearch
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Webster v. CommissionerSearch
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Bowers v. Kerbaugh-EmpireSearch
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