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Ex rel. Estate of Foster v. Comm'r

13 B.T.A. 496 (B.T.A. 1928)
Ex rel. Estate of Foster v. Comm'r

5 Cited authorities

  1. Nichols v. Coolidge

    274 U.S. 531 (1927)   Cited 285 times
    Holding that "the statute here under consideration, in so far as it requires that there shall be included in the gross estate the value of property transferred by a decedent prior to its passage merely because the conveyance was intended to take effect in possession or enjoyment at or after his death, is arbitrary, capricious and amounts to confiscation"

  2. Matter of Washington S. Valentine

    122 Misc. 486 (N.Y. Misc. 1924)   Cited 20 times

    February, 1924. Samuel Ecker, for executors. Alfred J. Wolff, for Edna V. Custer and Juanita J. Valentine. Brown, Cooksey Hines, for Fernando B. Valentine. Gordon, Tally Gordon, for Irving Gordon, as special guardian for Maria Christina de Calleja and others, infants. Bernard H. Arnold, special guardian for Jacqueline Josephine Valentine. Maurice Hotchner, for Paula Valentine de Callejas. Harry I. Huber, for executors of last will and testament of Joseph M. De Hart, deceased. Wise, Whitney Parker

  3. Matter of Cohn

    187 App. Div. 392 (N.Y. App. Div. 1919)   Cited 16 times
    In Matter of Cohn, 187 App. Div. 392, 176 N YS. 225, also relied on by the claimant, the donor made a gift of stock standing in the name of his firm by delivering a signed instrument of gift to his wife in these words: "I give this day to my wife * * * five hundred shares of American Sumatra Tobacco Company common stock."

  4. Matter of Babcock

    85 Misc. 256 (N.Y. Surr. Ct. 1914)   Cited 16 times

    April, 1914. Jones, Townsend Casey, for petitioners. Purcell, Cullen Purcell, for respondents. CARTER, S. This is a proceeding by the administrators of the estate of Louis E. Babcock, deceased, pursuant to section 2707 et seq. of the Code of Civil Procedure, to obtain information in relation to certain stock, and the certificates therefor, in the Gould Paper Company, a corporation, and certain chattels alleged to have been owned by said deceased at the time of his death and now withheld from said

  5. Matter of Bullard

    76 App. Div. 207 (N.Y. App. Div. 1902)   Cited 4 times

    November Term, 1902. Joseph A. Kellogg, for the appellant. James W. Verbeck, for the respondents. KELLOGG, J.: Daniel A. Bullard died in April, 1901, at the age of eighty-six years and upwards. The case shows him to have been in vigorous health until within a few weeks of his demise. On February 5, 1898, over three years prior to his death, he gave to his daughter Helen F. Brisbin, one of the respondents, 120 shares of stock in the National Bank of Schuylerville, valued at $15,600, and to his grandson