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Guar. Trust Co. of N.Y. v. Comm'r

35 B.T.A. 916 (B.T.A. 1937)
Guar. Trust Co. of N.Y. v. Comm'r

14 Cited authorities

  1. Gregory v. Helvering

    293 U.S. 465 (1935)   Cited 1,446 times   7 Legal Analyses
    Holding that when the form of a transaction does not comport with its substance, the substance of the transaction controls for tax liability purposes

  2. Matter of Van Alstyne

    207 N.Y. 298 (N.Y. 1913)   Cited 137 times
    In Matter of Van Alstyne (207 N.Y. 298), the Court of Appeals reversed the Appellate Division (147 A.D. 411) and sustained a discovery proceeding by one executor against his coexecutrix.

  3. Beaver v. Beaver

    117 N.Y. 421 (N.Y. 1889)   Cited 230 times
    In Beaver v. Beaver it was held that a deposit made by a father to the individual credit of his son did not operate to pass title to the son.

  4. Dougherty v. Salt

    125 N.E. 94 (N.Y. 1919)   Cited 48 times
    In Matter of Dougherty v. Salt, 227 N.Y. 200, 125 N.E. 94, the note of the donor in the hands of the donee, but made without consideration, was held to represent an unenforceable claim.

  5. Matter of Bolin

    136 N.Y. 177 (N.Y. 1892)   Cited 101 times
    In Matter of Bolin (136 N.Y. 177) Judge GRAY said: "That the moneys were deposited to the account of `Julia Cody or daughter Bridget Bolin,' is not a fact from which any inference of a transfer or of a gift arises.

  6. Gannon v. McGuire

    55 N.E. 7 (N.Y. 1899)   Cited 49 times
    In Gannon v. McGuire, 160 N.Y. 476, the per curiam opinion says: "The essential element of a gift inter vivos is the delivery by the donor of the subject of the gift with the intent to at once vest title thereto in the donee.

  7. Matter of Miller

    140 N.E. 701 (N.Y. 1923)   Cited 12 times

    Argued June 4, 1923 Decided July 13, 1923 Schuyler C. Carlton and Lafayette B. Gleason for appellant. M'Cready Sykes and George L. Shearer for United States Trust Company of New York, as executor, respondent. Harrison Tweed for Equitable Trust Company of New York, as trustee, respondent. CRANE, J. Andreas M. Miller died a resident of this state on May 22, 1917. On December 26th, 1914, he made a deed of trust to the United States Trust Company wherein and whereby he gave to it bonds of the value of

  8. Matter of Gibbons

    234 App. Div. 153 (N.Y. App. Div. 1931)   Cited 2 times

    December 30, 1931. Appeal from Surrogate's Court of St. Lawrence County. Andrew J. Hanmer, for the appellants. Horace C. Hale and Dunmore, Ferris Dewey [ Henry T. Dorrance of counsel], for the respondent First National Bank of Canton. Bowers Heffernan, for the respondent William G. Bell, executor. WHITMYER, J. George E. Gibbons, late of DeKalb Junction, St. Lawrence county, N.Y., died on May 19, 1930, leaving a last will and testament, executed on May 14, 1930, whereby he directed that any checks

  9. Schneider v. Schneider No. 1

    122 App. Div. 774 (N.Y. App. Div. 1907)   Cited 9 times

    December 20, 1907. Charles P. Hallock, for the appellant. William John Barr of counsel [ Henry W. Pollock with him on the brief], for the respondent. CLARKE, J.: This action was brought to recover a savings bank deposit in the Citizens' Savings Bank. The bank interpleaded the defendant and holds the money subject to the final determination of the action. The complaint alleges that plaintiff is the owner of the deposit and demands judgment for the recovery thereof. The answer denies that plaintiff

  10. Matter of Halligan

    82 Misc. 30 (N.Y. Surr. Ct. 1913)   Cited 3 times

    July, 1913. Thomas E. Rush (Geo. Thoms, of counsel, Theodore du Moulin with him on brief), for state comptroller. Steele, De Friese Steele, Bostwick Thoms (Godfrey Goldmark, of counsel), for Elizabeth A. Halligan. COHALAN, S. The decedent died on the 9th day of September, 1912, a resident of this state. At various times prior to the date of his death he opened accounts with savings banks in this city, the caption of each account being "James Halligan, in trust for Elizabeth A. Halligan." The transfer