Court : US Supreme Court
Decided on : Jan-17-1949
..... fact, and may not have been even thought about by the settlor. to say that the settlor must have intended all the legal consequences of his acts begs the question. so construed, the section would have the same meaning as if the word "intended" had been omitted. "intended" should be given its normal, factual meaning. to intend means ..... had been brought squarely before this court in the reinecke case by the following question in the government's brief: "1. do the words of section 402(c) of the revenue act of 1921, which provide that, for the purpose of measuring the estate tax, there shall be included in the value of decedent's gross estate ..... remains for determination the fact whether the settlor did actually intend that the 1920 transfer take effect in possession or enjoyment upon the expiration of the trust at his death. section 811(c) expressly covers transfers either " in contemplation of or intended to take effect in possession or enjoyment at or after . . . death." (italics supplied.) we .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-20-1949
..... page 337 u. s. 442 necessary in other kinds of cases involving "local and isolated questions which arise in the ordinary courts." [ footnote 12 ] the act's first section excluded from the commerce court's jurisdiction power to enforce "any order of the interstate commerce commission . . . for the payment of money." [ footnote 13 ..... 49 u.s.c. 9 would bar shippers from judicial review of adverse reparation orders by the commission, although this section was at the time part of the original interstate commerce act, enacted in 1887, more than a quarter of a century before this congressional consideration. this court nevertheless abandoned the negative ..... complaint against the railroads charging that exaction of pay for unperformed services was unjust, unreasonable, discriminatory, excessive, and in violation of certain sections of the interstate commerce act. [ footnote 1 ] the page 337 u. s. 429 complaint asked the commission to find the charges unlawful. further relief asked, under .....
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