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Harris Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Nov 27, 1950
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U.S. 106 (1950) U.S. Supreme Court Harris v. CommissionerSearch
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U.S. 106 (1950) Harris v. CommissionerSearch
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of the Court. The federal estate tax and the federal gift tax, as held in a line of cases ending with Commissioner v. WemyssSearch
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U. S. 303 , and Merrill v. FahsSearch
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submitted to the court, would fix the rights and obligations of the parties. That was the theory of Commissioner v. MaresiSearch
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be correct in case the property settlement was litigated in the divorce action. That was what happened in Commissioner v. ConverseSearch
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enter our judgment as of October 16, 1950, in pursuance of the practice obtaining in those circumstances. See Mitchell v. OvermanSearch
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In Merrill v. FahsSearch
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which we found wanting in Merrill v. FahsSearch
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and unless we are further to overrule Merrill v. FahsSearch
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to the common understanding, Commissioner v. WemyssSearch
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exaction which does presuppose the voluntary transfer of property, and not a transfer in obedience to law. In Merrill v. FahsSearch
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Markwell's Estate v. CommissionerSearch
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Meyer's Estate v. CommissionerSearch
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Helvering v. UnitedSearch
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to contemplate survival even though the divorce decree directs different payments than the agreement. See Seuss v. SchukatSearch
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Freeman v. SieveSearch
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Goldman v. GoldmanSearch
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Holahan v. HolahanSearch
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Mobiley v. MobileySearch
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the decree is not inconsistent with the agreement and does not indicate an intention to terminate it. See Heinsohn v. ChandlerSearch
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Allen v. AllenSearch
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none of the cases refusing to permit a suit on the contract did the decree or the agreement direct survival. See Hough v. HoughSearch
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McWilliams v. McWilliamsSearch
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Hertz v. HertzSearch
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Corbin v. MathewsSearch
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Mendelson v. MendelsonSearch
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Note, Control of Post-Divorce Level of Support by Prior Agreement, 63 Harv.L.Rev. 337. Schacht v. SchachtSearch
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U.S. Supreme Court Harris v. CommissionerSearch
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and Merrill v. FahsSearch
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of Commissioner v. MaresiSearch
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Commissioner v. ConverseSearch
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See Mitchell v. OvermanSearch
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Meyer's Estate v. CommissionerSearch
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See Seuss v. SchukatSearch
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See Heinsohn v. ChandlerSearch
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See Hough v. HoughSearch
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Schacht v. SchachtSearch
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