Citation network
Smith Vs. Shaughnessy
Cites for this judgment
- US Supreme Court
- Feb 15, 1943
Citation network · 7-day free trial
Brief every cited case in minutes
Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.
- 18-section brief - facts, issues, ratio, relief
- Ask this case - answers cite the judgment
- Semantic search - find precedents by meaning
- Research drawer - sections, cites, related cases
No card required · credentials emailed · Log in if you already have an account
-
U.S. 176 (1943) U.S. Supreme Court Smith v. ShaughnessySearch
-
U.S. 176 (1943) Smith v. ShaughnessySearch
-
Appeals reversed, ordering dismissal of the petitioner's complaint on the authority of its previous decision in Herzog v. CommissionerSearch
-
F.2d 591. We granted certiorari because of alleged conflict with our decisions in Helvering v. HallockSearch
-
U. S. 106 , and Estate of Sanford v. CommissionerSearch
-
U. S. 39 . In these decisions, and in Burnet v. GuggenheimSearch
-
to the extent that power remains to revoke the trust or recapture the property represented by any of them, Burnet v. GuggenheimSearch
-
supra, or to modify the terms of the arrangement so as to make other disposition of the property, Sanford v. CommissionerSearch
-
Brandeis, J., dissenting in Untermyer v. AndersonSearch
-
Stone, J., dissenting in Heiner v. DonnanSearch
-
Estate and Gift Tax Amendments, 41 Mich.L.Rev. 369, 388, and see Commissioner v. ProutySearch
-
Brief any citation in this list with AI Studio
-
Treas.Regulations 79 (1936 Ed.) Arts. 2, 3, 17, 19. Cf. Commissioner v. MarshallSearch
-
Commissioner v. MarshallSearch
-
Commissioner v. Beck'sSearch
-
Commissioner v. McLeanSearch
-
Helvering v. RobinetteSearch
-
F.2d 832, aff'd, post, p. 318 U. S. 184 . Hughes v. CommissionerSearch
-
and 506. A contrary conclusion might well be reached were it not for Helvering Page 318 U. S. 182 v. HallockSearch
-
U. S. 106 . But the decisions in Burnet v. GuggenheimSearch
-
U. S. 280 , and Sanford v. CommissionerSearch
-
to make himself a beneficiary, the transfer was incomplete, and not subject to gift tax. At the same term, in Porter v. CommissionerSearch
-
the contingency, and that no part of the property given was includable in his gross estate for estate tax. McCormick v. BurnetSearch
-
U.S. Supreme Court Smith v. ShaughnessySearch
-
Herzog v. CommissionerSearch
-
Helvering v. HallockSearch
-
and Estate of Sanford v. CommissionerSearch
-
Sanford v. CommissionerSearch
-
Untermyer v. AndersonSearch
-
Commissioner v. ProutySearch
-
Cf. Commissioner v. MarshallSearch
-
Hughes v. CommissionerSearch
-
and Sanford v. CommissionerSearch
-
Porter v. CommissionerSearch
AI Brief on cited cases - 7-day free trial