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Archbald v. Comm'r

7 Cited authorities

  1. New York Trust Co. v. Eisner

    256 U.S. 345 (1921)   Cited 325 times
    Holding that the tax was not direct even though the government imposed it on the estate rather than the recipient

  2. Blodgett v. Silberman

    277 U.S. 1 (1928)   Cited 178 times
    Holding that partnership interests are choses in action under New York law

  3. Burk-Waggoner Assn. v. Hopkins

    269 U.S. 110 (1925)   Cited 108 times   1 Legal Analyses
    Holding associations considered partnerships under State law were nevertheless taxable as corporations

  4. Taft v. Bowers

    278 U.S. 470 (1929)   Cited 72 times   1 Legal Analyses
    In Taft v. Bowers, 278 U.S. 470, 49 S. Ct. 199, 73 L. Ed. 460, 64 A.L.R. 362, this was not so clear. The increase in value in the donor's hands was not income at all, and became such only when the donee sold.

  5. United States v. Kaufman

    267 U.S. 408 (1925)   Cited 28 times
    In United States v. Kaufman, 267 U.S. 408, 45 S.Ct. 322, 69 L.Ed. 685, the Supreme Court of the United States held that the Bankruptcy Act gave the United States no priority of payment out of partnership assets for a tax due from an individual partner, except to the extent of the share of each partner, if any, in the surplus remaining after the payment of the partnership debts.

  6. Shearer v. Burnet

    285 U.S. 228 (1932)   Cited 6 times

    CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. No. 469. Argued February 23, 24, 1932. Decided March 14, 1932. The provisions of the Revenue Act of 1924, §§ 1200(a), 1201(a) (b) for granting a 25 per cent. reduction of taxes imposed under the Act of 1921 upon taxpayers returning income for the calendar year 1923, and proportionate reductions where returns were made for other fiscal periods beginning or ending in that calendar year, — do not apply to a partner making his individual

  7. Costello v. Costello

    209 N.Y. 252 (N.Y. 1913)   Cited 96 times
    In Costello v. Costello et al., 209 N.Y. 252, at page 259, 103 N.E. 148, 151, Judge Collin said: "The death of the testator dissolved the firms, and the interest passed to his executors.