Griscom v. Comm'r

17 Cited authorities

Brewster v. Gage
280 U.S. 327 (1930) Cited 386 times
In Brewster v. Gage, 280 U.S. 327, 50 S.Ct. 115, 74 L.Ed. 457, the question here before us was not considered; it is to be noted, too, that Brewster v. Gage was relied upon in this court in reaching its reversed decision in the Gambrill case.
Tyler v. United States
281 U.S. 497 (1930) Cited 256 times
Holding that imposition of estate tax on property jointly held by husband and wife was not a direct tax because husband's death had effect of passing to surviving spouse substantial rights in relation to the property
Weiss v. Stearn
265 U.S. 242 (1924) Cited 169 times 1 Legal Analyses
In Weiss v. Stearn, 265 U.S. 242, 44 S.Ct. 490, 68 L.Ed. 1001, 33 A.L.R. 520, the assets of the corporation were transferred to a new corporation, and thereupon identical stock interests in the assets were created and the stock issued to the stockholders of the first corporation.
McArthur v. Scott
113 U.S. 340 (1885) Cited 146 times
In McArthur v. Scott, 113 U.S. 340, 5 S. Ct. 652, 28 L. Ed. 1015, and Bolton v. Bank, 50 Ohio St. 290, 33 N.E. 1115, on the other hand, the remainders were vested.
Potter v. Couch
141 U.S. 296 (1891) Cited 70 times
In Potter v. Couch, 1891, 141 U.S. 296, 11 S.Ct. 1005, 35 L.Ed. 721, the Supreme Court held that forfeiture restraint on the alienation of an equitable fee in Illinois lands was void.
United States v. Jones
236 U.S. 106 (1915) Cited 27 times
In United States v. Jones, 236 U.S. 106, 35 S. Ct. 261, 59 L. Ed. 488, Ann. Cas. 1916A, 316, relied upon by the board, involved a succession tax. No account was taken of the vesting in interest, but only the question of the vesting in possession and enjoyment, and it is not in point.
Ryder v. Oates
92 S.E. 508 (N.C. 1917) Cited 22 times
(Filed 23 May, 1917.) 1. Partition — Unknown Claimants — Contingent Interests — Clerks of Court — Jurisdiction. When adversary proceedings to partition land among tenants in common, alleging fee-simple title in some of the parties and joining others for the purpose of excluding such interest, contingent or otherwise, as they may claim, whether in esse or otherwise (Rev., sec. 410), and for the appointment of guardians for such interest, are brought before the clerk of the Superior Court, the Superior
Kidd's Estate
141 A. 730 (Pa. 1928) Cited 10 times
March 21, 1928. April 9, 1928. Wills — Construction — Intention — Undisclosed purpose — Intestacy. 1. In construing wills, the courts are concerned with the intention as shown by the language employed, and do not seek for some undisclosed purpose, which possibly was in testator's mind. 2. In will cases, precedents are of little aid in reaching a proper determination; for the words of a particular instrument under consideration must control. 3. Where a testator directs that, in a certain event, after
Wager v. Wager
89 N.Y. 161 (N.Y. 1882) Cited 50 times
In Wager v. Wager (89 N.Y. 161) it is said: "An executor is always a trustee of the personal property of the testator and can be called upon to account therefor as such in a court of equity, even though no express trust be created by the will."
Barnett v. Barnett
83 A. 160 (Md. 1912) Cited 7 times
Decided January 11th, 1912. Wills: construction; intention of testator; situation and attendant circumstances; "absolute control" of estate; fee. Wills are to be construed more liberally than deeds, in order that the intention of the testator may be carried into effect. p. 267 In order to pass a fee by will it is not necessary to make a strict use of the technical expressions. p. 267 It is always the object of a Court to ascertain the intention of the testator; and in order to do that the particular

Griscom v. Comm'r

17 Cited authorities

In Brewster v. Gage, 280 U.S. 327, 50 S.Ct. 115, 74 L.Ed. 457, the question here before us was not considered; it is to be noted, too, that Brewster v. Gage was relied upon in this court in reaching its reversed decision in the Gambrill case.

Holding that imposition of estate tax on property jointly held by husband and wife was not a direct tax because husband's death had effect of passing to surviving spouse substantial rights in relation to the property

In Weiss v. Stearn, 265 U.S. 242, 44 S.Ct. 490, 68 L.Ed. 1001, 33 A.L.R. 520, the assets of the corporation were transferred to a new corporation, and thereupon identical stock interests in the assets were created and the stock issued to the stockholders of the first corporation.

In McArthur v. Scott, 113 U.S. 340, 5 S. Ct. 652, 28 L. Ed. 1015, and Bolton v. Bank, 50 Ohio St. 290, 33 N.E. 1115, on the other hand, the remainders were vested.

In Potter v. Couch, 1891, 141 U.S. 296, 11 S.Ct. 1005, 35 L.Ed. 721, the Supreme Court held that forfeiture restraint on the alienation of an equitable fee in Illinois lands was void.

In United States v. Jones, 236 U.S. 106, 35 S. Ct. 261, 59 L. Ed. 488, Ann. Cas. 1916A, 316, relied upon by the board, involved a succession tax. No account was taken of the vesting in interest, but only the question of the vesting in possession and enjoyment, and it is not in point.

In Wager v. Wager (89 N.Y. 161) it is said: "An executor is always a trustee of the personal property of the testator and can be called upon to account therefor as such in a court of equity, even though no express trust be created by the will."