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St. Louis Union Trust Co. ex rel. Brown v. Comm'r

21 B.T.A. 1201 (B.T.A. 1931)
St. Louis Union Trust Co. ex rel. Brown v. Comm'r

12 Cited authorities

  1. Crooks v. Harrelson

    282 U.S. 55 (1930)   Cited 404 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. Ithaca Trust Co. v. United States

    279 U.S. 151 (1929)   Cited 400 times
    In Ithaca Trust Co. v. United States, 279 U.S. 151, 49 S.Ct. 291, 73 L.Ed. 647 (1929), he wrote for the Court, holding that for the purposes of calculating an estate's charitable deduction for bequeathing the remainder interest in a trust, the value of the trust assets given to the charity had to be discounted by the decedent's widow's life estate in the trust.

  3. Nichols v. Coolidge

    274 U.S. 531 (1927)   Cited 285 times
    Holding that "the statute here under consideration, in so far as it requires that there shall be included in the gross estate the value of property transferred by a decedent prior to its passage merely because the conveyance was intended to take effect in possession or enjoyment at or after his death, is arbitrary, capricious and amounts to confiscation"

  4. Humes v. United States

    276 U.S. 487 (1928)   Cited 144 times
    In Humes v. United States, 276 U.S. 487, a taxpayer sought a charitable deduction based on a bequest to charity that was conditional upon the death of decedent's 15-year-old niece, without issue, before reaching the age of 40. To sustain the proposal, the taxpayer sought to establish actuarially a measure of the chance that charity would receive the bequest and to find authority in the Revenue Code for the deduction of the present value of a corresponding percentage of the bequest.

  5. United States v. Robbins

    269 U.S. 315 (1926)   Cited 93 times
    In United States v. Robbins, 269 U.S. 315, this court considered the character of the wife's estate during the existence of the community, and said (p. 326): "We can see no sufficient reason to doubt that the settled opinion of the Supreme Court of California, at least with reference to the time before the later statutes, is that the wife had a mere expectancy while living with her husband.

  6. Lederer v. Stockton

    260 U.S. 3 (1922)   Cited 42 times
    In Lederer v. Stockton, 260 U.S. 3, a devise to a hospital created for charitable purposes was subject to the payment of $800 per year.

  7. Jones v. Habersham

    107 U.S. 174 (1882)   Cited 128 times
    Describing the "rule against perpetuities, by which every devise or bequest is void which may by possibility not take effect within a life or lives in being and twenty-one years afterwards."

  8. General Insurance Co. of America v. Northern Pacific Railway Co.

    280 U.S. 72 (1929)   Cited 12 times

    CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT. No. 23. Argued October 25, 1929. Decided November 25, 1929. Proof that a building close to a railway track took fire soon after the passing of a train does not suffice to show that the fire was caused by sparks from the engine and to raise a presumption of negligence against the railway company in an action for damages caused by the fire. So held in accordance both with rulings of the Supreme Court of the State of Washington where

  9. Pell v. Mercer

    14 R.I. 412 (R.I. 1884)   Cited 53 times
    In Pell v. Mercer, 14 R.I. 412, one of the questions before the court involved the construction of the same paragraph of this will, as it concerned the identification of "the Managers or Directors" of the "Pennsylvania Hospital".

  10. Kelly v. Nichols

    21 A. 906 (R.I. 1891)   Cited 23 times
    In Kelly v. Nichols, 17 R.I. 306, 21 A. 906, the testator sought to impress a charitable trust upon his homestead, directing the trustees to maintain the same as a place of reception and entertainment forever, for travelling ministers of the Orthodox Friends religion.