ยง
Richardson v. Comm'r

4 Cited authorities

  1. Burnet v. Guggenheim

    288 U.S. 280 (1933)   Cited 204 times
    Finding that property transferred to revocable trusts did not constitute a completed, taxable gift to the beneficiaries until the grantor's power to revoke was eliminated

  2. Vincent v. Rix

    161 N.E. 425 (N.Y. 1928)   Cited 99 times
    In Vincent v. Rix (248 N.Y. 76, 83) the court said: "The delivery must be such as to vest the donee with the control and dominion over the property and to absolutely divest the donor of his dominion and control, and the delivery must be made with the intent to vest the title of the property in the donee."

  3. 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.

  4. City Bank Farmers Trust Co. v. Hoey

    23 F. Supp. 831 (S.D.N.Y. 1938)   Cited 7 times

    June 10, 1938. Montgomery, Peabody, Grace Derby, of New York City (J. Seymour Montgomery, Jr., James Lloyd Derby, and Frederic H. Poor, Jr., all of New York City, of counsel), for plaintiff. Lamar Hardy, U.S. Atty., of New York City (George B. Schoonmaker, Asst. U.S. Atty., of New York City, of counsel), for defendant. PATTERSON, District Judge. The action is one at law to recover taxes paid under the Gift Tax Act of 1932. The Act (26 U.S.C.A. ยง 550) imposes a tax on transfers of property by gift