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M.D. Thatcher Estate Co. v. Comm'r

38 B.T.A. 336 (B.T.A. 1938)
M.D. Thatcher Estate Co. v. Comm'r

9 Cited authorities

  1. Helvering v. Bliss

    293 U.S. 144 (1934)   Cited 133 times
    In Helvering v. Bliss, 293 U.S. 144, 55 S.Ct. 17, 19, 79 L.Ed. 246, 97 A.L.R. 207, the question was presented whether deductions on account of charitable contributions should be taken from net income as defined by section 21 (26 U.S.C.A. § 21 and note) or from ordinary net income as defined by section 101(c)(7) of this act (26 U.S.C.A. § 101 note).

  2. Edwards v. Slocum

    264 U.S. 61 (1924)   Cited 135 times
    In Edwards, the Court closely examined the language of the applicable estate tax statute to determine whether the deduction for a residuary charitable gift had to be reduced by the amount to be diverted for the payment of taxes.

  3. Fox v. McLendon

    425 So. 2d 1111 (Ala. 1983)   Cited 6 times

    81-592. January 28, 1983. Appeal from the Circuit Court, Lamar County, Clatus Junkin, J. Joel Robinson of O'Rear, Robinson Nelson, Jasper, for appellant. J.A. Keller of Keller Cochran, Florence, for appellee. PER CURIAM. This appeal attacks, on a claim of insufficiency of evidence, the trial court's final judgment setting aside a deed on the ground of actionable fraud. We affirm. We set forth the pertinent portions of the challenged decree: This cause coming on to be heard upon the petition of the

  4. Ould v. Washington Hospital

    95 U.S. 303 (1877)   Cited 128 times
    In Ould, there was a recommendation to the trustees to select an institution which "shall not be under the control of any one religious sect or persuasion."

  5. Michigan Trust Co. v. United States

    21 F. Supp. 482 (W.D. Mich. 1937)   Cited 3 times
    Directing that a remainder after a testamentary trust "be disposed of for such corporate charity or corporate benevolence or public purpose as my wife, Mary Silver Gilbert, may, by her last will and testament, appoint"

  6. Johnson v. United States

    8 F. Supp. 842 (N.D. Tex. 1934)

    8 F.Supp. 842 (N.D.Tex. 1934) JOHNSON v. UNITED STATES. Division. United States District Court, N.D. Texas Oct. 19, 1934 Collins, Jackson & Snodgrass, of San Angelo, Tex., for plaintiff. Clyde O. Eastus, U.S. Atty., and Frank Potter, Asst. U.S. Atty., both of Fort Worth, Tex. ATWELL, District Judge. Willis Johnson, a public spirited pioneer and successful cattleman of West Texas, died some years ago at San Angelo. His widow, the plaintiff, in honoring his memory, and to benefit the community in which

  7. Boston v. Doyle

    184 Mass. 373 (Mass. 1903)   Cited 24 times
    In Boston v. Doyle, 184 Mass. 373, decided in 1903, instructions were given that upon the incorporation of Boston as a city the aldermen did not succeed the selectmen as managers of the fund; that only the three clerical members remained eligible to continue as such; and that a court of general equity jurisdiction should appoint nine managers from among the virtuous and benevolent citizens of Boston selected because of their intellectual and moral qualifications, of whom the mayor should be one, to serve with the clerical members.

  8. Matter of Cunningham

    76 Misc. 120 (N.Y. Surr. Ct. 1912)   Cited 6 times

    March, 1912. Thomas F. Gilroy, Jr., for petitioners. Thomas Carmody, attorney-general, for State. Noble, Jackson, Estabrook Hubbard, for contestant. Robert L. Wensley, for other contestants. John Thomas Smith, for another contestant. Daniel J. Mooney, special guardian, contests. FOWLER, S. The will in this matter being duly proved and entitled to probate, the surrogate is required to sit as a court of construction, the validity and construction of a disposition contained in the will being at issue

  9. Webster v. Wiggin

    19 R.I. 73 (R.I. 1895)   Cited 14 times
    Holding that beneficial interest in a charitable trust vests in the party receiving its benefits