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Scott v. Comm'r

7 Cited authorities

  1. Crooks v. Harrelson

    282 U.S. 55 (1930)   Cited 406 times   1 Legal Analyses
    Holding the word “and” in its “ordinary sense” is a conjunctive word, requiring “not one or the other, but both see also e.g., City of Rome v. U.S., 446 U.S. 156, 172, 100 S.Ct. 1548, 64 L.Ed.2d 119

  2. Chase Nat. Bank v. United States

    278 U.S. 327 (1929)   Cited 272 times
    In Chase National Bank v. United States, 278 U.S. 327, where the beneficiaries' interests were admittedly vested, the Court reiterated the principle stated in Saltonstall v. Saltonstall, that the test of constitutionality is the incidence of the tax on the shifting of economic benefit, and not on the passage of a mere technical legal title.

  3. Reinecke v. Trust Co.

    278 U.S. 339 (1929)   Cited 266 times
    In Reinecke v. Northern Trust Co., 278 U.S. 339, a testator who died in 1922 had, in the period between 1903 and 1919, while not in contemplation of death, executed seven trust indentures.

  4. Lewellyn v. Frick

    268 U.S. 238 (1925)   Cited 97 times
    In Lewellyn v. Frick the policies and assignments, in their entirety, were definitely before the court; and this necessarily included each of the provisions which they contained.

  5. In re Chapman, Petitioner

    166 U.S. 661 (1897)   Cited 172 times
    Recognizing that Congress "necessarily possesses the inherent power of self-protection"

  6. Warner v. Walsh

    15 F.2d 367 (2d Cir. 1926)   Cited 34 times
    In Warner v. Walsh (C.C.A.) 15 F.2d 367, it was held that a widow who relinquished her dower rights and elected to take under her husband's will occupied the position of the purchaser of an annuity, and that the payments to her were not subject to taxation until her total receipts from the estate amounted to the value of what she had relinquished, namely, the value of her statutory rights.

  7. Heine v. the Levee Commissioners

    86 U.S. 655 (1873)   Cited 36 times

    OCTOBER TERM, 1873. 1. There can be no jurisdiction in equity to enforce the payment of corporation bonds until the remedy at law has been exhausted. 2. Where the law has provided that a tax shall be levied to pay such bonds, a mandamus after judgment to compel the levy of the tax, in the nature of an execution or process to enforce the judgment, is the only remedy. 3. The fact that this remedy has been shown to be unavailing does not confer upon a court of equity the power to levy and collect taxes