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Carson Estate Co. v. Comm'r

31 B.T.A. 607 (B.T.A. 1934)
Carson Estate Co. v. Comm'r

2 Cited authorities

  1. Heryford v. Davis

    102 U.S. 235 (1880)   Cited 83 times
    In Heryford v. Davis, 102 U.S. 235, 243, 244, 245, 246, the question was as to whether a certain instrument, relating to cars supplied to a railway company, and for the price of which the latter gave its notes, showed a conditional sale, which did not pass the ownership until the conditions were performed, or whether, taking the whole instrument together, the seller reserved only a lien or security for the payment of the price, or what is sometimes called a mortgage back to the vendor.

  2. Ames, Petitioner

    22 R.I. 54 (R.I. 1900)   Cited 1 times

    April 18, 1900. PRESENT: Matteson, C.J., Stiness and Tillinghast, JJ. (1) Construction of Wills. Trusts. Release from Debts. A testatrix devised her estate to trustees to pay the income thereof to her son for life, and upon his death to convey to his issue in fee or absolutely the body of the estate disencumbered of the trust; and after reciting that her son was deeply insolvent, and that her purpose was to provide for his support, provided in a codicil that "if my son shall by discharge from his