Commissioner Vs. Estate of Sternberger

Decided On : Jan-10-1955

Court : US Supreme Court

LAW: Section 81.44, the Revenue Code, the Treasury Regulations, Section 81.44, Section 81.44(d, Section 81.46, Section 81.46(a, the Revenue Code, Section 81.10(i, the Revenue Act, the Revenue Act, Article 20, Article 20

ORG: Sternberger - 348, U.S. Supreme Court, THE UNITED STATES COURT OF APPEALS , Syllabus, the Internal Revenue Code, Treasury, Court, Page 348 U. S. 188 , the Chase National Bank, The Tax Court, The Court of Appeals, the Second Circuit, the Tax Court, the Court of Appeals, the First Circuit, Newton Trust Co., SEC, NET ESTATE, CHARITABLE, Page 348 U. S. 190 , Treasury, Treasury, Emphasis, C.F.R., Emphasis, Treasury, Page 348 U. S. 193 , Emphasis, C.F.R., Page 348 U. S. 194 , Court, The Solicitor General, Lloyds of London, Congress, Congress, Emphasis, The Tax Court, the Court of Appeals, the Combined Experience Mortality Table, the American Remarriage Table, the Casualty Actuarial Society, the Tax Court, the Bureau of the Census, the Tax Court, the Remarriage Table, Emphasis, Page 348 U. S. 199 , South Texas Co., Court, Court, Henslee v. Union Planters Nat, Bank, Provident Trust Co., Ithaca Trust Co., the First Circuit, Newton Trust Co., Federal Estate, the Court of Appeals, Sternberger v. Commissioner, Federal Estate, the Internal Revenue Code, Emphasis, Provident Trust Co., Ninth Bank & Trust Co., the Tax Court, the Court of Appeals, Government, the Remarriage Table, a Committee of the Casualty Actuarial Society, the Casualty Actuarial Society, Myers, Proceedings of the Casualty Actuarial Society, Bureau of the Census, Vital Statistics, Nativity, Types of Families, Court, Court, Congress, Page 348 U. S. 201 , Congress, Court, Court, Congress, Page 348 U. S. 202 , Treasury, Court, Court, Page 348 U. S. 203 , Court, Government, Government, Court, Provident Trust Co., The Provident Trust, Court, Court, Page 348 U. S. 205 , See Ithaca Trust Co., Newton Trust Co., Congress, Court, I.R.C. § 812, Congress, Page 348 U. S. 206 , Congress, the Estate Tax, the Internal Revenue Service, Congress, the Second Circuit, Court, Court, Court, the Tax Court, the Court of Appeals, Jordan, Life Contingencies 251, Bank, Henslee v. Union Planters Nat, R. J. Reynolds Tobacco Co., Helvering v. Wilshire Oil Co., Federal Estate

GPE: U.S., U.S., U.S., United States, U.S., I.R.C., §, United States, United States, §, United States, United States, United States, United States, Wash., Va., United States, I.R.C., United States, United States, the District of Columbia, the United States, United States, United States, United States, U.S., I.R.C., United States, United States, U.S.

DATE: 1955, 1955, October 19-20, 1954, January 10, 1955, 27-year-old, 27-year-old, testate June 25, 1947, 62, 1942, 1944, 1002, 1919, 1919, years, 1919, today, 1928, 15-year-old, the age of 40, Today, annually, 276 U. S. 487, 335 U. S. 595, 1918, 1098, 1954, 264 U. S. 61, 1942, 1933, years 1921 to 1929, 1949, 27 years old, 1940, 1002, 1002, 1003, 1002, 335 U. S. 595, 37, 56, 1311

CARDINAL: 348, 24, 348, 81.46, 199, 207, 600, one-half, half, 1, 27, one-half, half, 18, 836, 207, 600, 129, 160, 175, 347, 932, 2, 812, 1, 2, 3, 1, 105, 4, 81.10, 3, 81.10, more than one, 81.10, 81.10, one, 26, 81.44, 2, 105, 6, 81.46, 26, 81.44, 81.46, 81.46, 81.44, 81.46, 81.44, 195, One, one-half, 1, 81.10, 2, 3, 81.46, 81.44, more than one, 81.10, 81.10, one, 81.46, 81.46, 81.46, 598, 50-50, 160, 175, 181, 100, 42, 36, 875, 20, 197, 426, 1, 18, 836, 837, 2, 40, 679, 1, 638, 3, 2055(a, 390, 13, 198, 201, 28, 387, 56, 949, 4, 21, 5, 6, 56, 21, 785, 36, 875, 15, 951, 8, 19, 279, 286, 298, 36, 73, 47, 89, 9, 18, 836, 837, 1, 2, 2/1, 26, 2/2, one, 2/3, 105, 81.44, more than one, 81.10, 81.10, one, one, 81.46, 2/4, five, Three, 2/5, Two, 2/6, 291, 812, 129, 160, 175, 812, 812, 81.46, 81.46, 812, 2/7, 2/8, 812, 81.46, 2/1, 3, 2/2, 2, 2/3, 8, 18, 207, 600, 129, 2/4, 129, 81.46, 2/5, two, 276, 2/6, 2/7, 54, 377, 398, 2/8, 679, 12

NORP: §, §, §, §, §, F.Supp, F.Supp, F.Supp, §, §, F.Supp, F.Supp, American, §, §, §, Scotch

PERSON: Humes, BURTON, Louis Sternberger, Meierhof v. Higgins, Humes, Justice Brandeis, Humes, Humes, Merchants Nat, Robinette v. Helvering, Graff v. Smith, Hoagland, Wood, Paul, Gift Taxation, Supp, Griswold, Paul, Gift Taxation, Edwards v. Slocum, Stewart, v. Jacobson, Hoagland v. Kavanagh, REED, DOUGLAS, Sternberger, Meierhof v. Higgins, Meierhof v. Higgins, Meierhof v. Higgins, Merchants Nat, Compare Robinette v. Helvering, Reg, Art, Crane, Paul, Gift Taxation

MONEY: 2,406,541.71, 2,064.346.55, 179,154.19, 81.44, two million dollar, over $175,000, about $2,000,000, 2,000,000

ORDINAL: first, first, first, First, Second

PERCENT: 4%, 50%, 311 U. S. 60 , 310 U. S. 534

PRODUCT: 320 U. S. 256 , Geo, ART, ART, 320 U. S. 256

WORK_OF_ART: Cases and Materials on Federal Taxation, American Trucking Assns, The Court of Claims, Cases and Materials on Federal Taxation

QUANTITY: 3d ed., 3d ed.