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Commissioner Vs. Estate of Holmes
Cites for this judgment
- US Supreme Court
- Jan 02, 1946
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Commissioner v. EstateSearch
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of Holmes - 326 U.S. 480 (1946) U.S. Supreme Court Commissioner v. EstateSearch
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of Holmes, 326 U.S. 480 (1946) Commissioner v. EstateSearch
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determination of a deficiency in estate tax. MR. JUSTICE RUTLEDGE delivered the opinion of the Court. In White v. PoorSearch
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but connote substantial present economic benefit, rather than technical vesting of title or estates. Cf. United States v. PelzerSearch
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that none of the sons here had a present right to immediate enjoyment of either income or principal, see Commissioner v. DisstonSearch
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Notwithstanding this and the doubt created by White v. PoorSearch
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Decedent's failure to reserve for himself any beneficial interest or power to recapture one is not controlling. Porter v. CommissionerSearch
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Mellon v. DriscollSearch
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Commissioner v. Hofheimer'sSearch
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the laws relating to estate taxes and those relating to gift taxes are not completely reciprocal. Sanford's Estate v. CommissionerSearch
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been to expressly include a power to terminate along with the powers to alter, amend, or revoke. In the case of White v. PoorSearch
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Chickering v. CommissionerSearch
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Commissioner v. BridgeportSearch
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Guggenheim v. HelveringSearch
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Commissioner v. ChaseSearch
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Union Trust Co. v. DriscollSearch
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Millard v. MaloneySearch
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Holderness v. CommissionerSearch
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and possibly also as a consequence of the decision in While v. PoorSearch
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H.Rep. No.2818, 74th Cong., 2d Sess. 9, this change also has been held to have been declaratory of existing law. Welch v. TerhuneSearch
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Estate of Nettleton v. CommissionerSearch
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U.S. Supreme Court Commissioner v. EstateSearch
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of the Court. In White v. PoorSearch
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Cf. United States v. PelzerSearch
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White v. PoorSearch
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Porter v. CommissionerSearch
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Sanford's Estate v. CommissionerSearch
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of White v. PoorSearch
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While v. PoorSearch
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Welch v. TerhuneSearch
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