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In re Appeal of Matthiessen

2 B.T.A. 921 (B.T.A. 1925)
In re Appeal of Matthiessen

3 Cited authorities

  1. United States v. Jones

    236 U.S. 106 (1915)   Cited 27 times
    In United States v. Jones, 236 U.S. 106, 35 S. Ct. 261, 59 L. Ed. 488, Ann. Cas. 1916A, 316, relied upon by the board, involved a succession tax. No account was taken of the vesting in interest, but only the question of the vesting in possession and enjoyment, and it is not in point.

  2. Parks v. Knox

    61 Tex. Civ. App. 493 (Tex. Civ. App. 1910)   Cited 32 times
    In Parks v. Knox, 130 S.W. 203 (Tex.), the court said: "But assuming that the conveyance of Boyd and Mrs. Parks, in which they undertook to transfer the land in controversy to Beard and Ezell, was void in so far as it operated upon any title held by them as executors of the estate of W. S. Parks, it does not follow that it was ineffectual for any purpose.

  3. People ex Rel. Gould v. Barker

    150 N.Y. 52 (N.Y. 1896)   Cited 14 times
    In People ex rel. Gould v. Barker (150 N.Y. 52) Gould, the testator, had died prior to the second Monday of January, 1893, but his will was not admitted to probate until January 13, 1893.