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Bank of Am. Nat'l Ass'n v. Comm'r

7 Cited authorities

  1. Ithaca Trust Co. v. United States

    279 U.S. 151 (1929)   Cited 400 times
    In Ithaca Trust Co. v. United States, 279 U.S. 151, 49 S.Ct. 291, 73 L.Ed. 647 (1929), he wrote for the Court, holding that for the purposes of calculating an estate's charitable deduction for bequeathing the remainder interest in a trust, the value of the trust assets given to the charity had to be discounted by the decedent's widow's life estate in the trust.

  2. Lederer v. Stockton

    260 U.S. 3 (1922)   Cited 42 times
    In Lederer v. Stockton, 260 U.S. 3, a devise to a hospital created for charitable purposes was subject to the payment of $800 per year.

  3. Baker v. Thompson

    181 App. Div. 469 (N.Y. App. Div. 1918)   Cited 6 times

    February 1, 1918. George S. Coleman of counsel [ E. Crosby Kindleberger with him on the brief], for the appellant. George L. Shearer of counsel [ Morgan J. O'Brien with him on the brief; Stewart Shearer, attorneys], for the plaintiffs, respondents. Louis Dean Speir of counsel [ Warren S. Bartlett with him on the brief], for the respondent Princeton University. Tallmadge W. Foster, for the respondent The New York Skin and Cancer Hospital. PAGE, J.: This action was brought for a judicial settlement

  4. Matter of Stevens

    46 Misc. 623 (N.Y. Surr. Ct. 1905)   Cited 9 times

    April, 1905. George A. Lewis, for trustees. Clare A. Pickard, special guardian for Jesse Brooks Nichols. John Ewen, for Jessie Brooks Tyler. Fred Greiner, special guardian for Kathleen Gretchen Stevens. F.S. Wheeler, special guardian for Morris Tyler. WOODBURY, S. Julia A. Brooks died a resident of this county on the 5th day of November, 1896, leaving a will bearing date October 5, 1896, which was, on the sixteenth day of November of the same year, admitted to probate by this court and letters testamentary

  5. Richmond v. Richmond

    123 App. Div. 117 (N.Y. App. Div. 1908)   Cited 5 times
    In Richmond v. Richmond (123 App. Div. 117; affd., 196 N.Y. 535) the court said: "Accumulations often go into the business, and in fact make up a part of the working capital, although no change in the nominal stock may be made. Dividends may not be declared at all, but by common consent the business is extended from year to year, and the tangible property, real estate, machinery and visible assets are added on, and all from the profits.

  6. Richmond v. Richmond

    89 N.E. 1111 (N.Y. 1909)   Cited 3 times

    Argued October 12, 1909 Decided October 26, 1909 Helen Z.M. Rodgers, William L. Marcy and Adelbert Moot for plaintiff, appellant and respondent. Louis L. Babcock for defendants, respondents and appellants. Judgment affirmed, without costs to either party, on opinion of SPRING, J., below. Concur: CULLEN, Ch. J., EDWARD T. BARTLETT, HAIGHT, VANN, WILLARD BARTLETT, HISCOCK and CHASE, JJ.

  7. Stewart v. Phelps

    71 App. Div. 91 (N.Y. App. Div. 1902)   Cited 9 times
    In Stewart v. Phelps (71 App. Div. 91; affd., 173 N.Y. 621, on opinion below) the will of Phelps created a trust, the income and profits of which were to be paid to his daughter semi-annually.