Hermann v. Comm'r

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.
Eckert v. Burnet
283 U.S. 140 (1931) Cited 126 times
In Eckert v. Burnet, 283 U.S. 140, 51 S.Ct. 373, 75 L.Ed. 911 (1931), the Supreme Court held that a cash basis taxpayer was not entitled to a bad debt deduction in the year in which he gave his personal note to a bank in exchange for a corporate note which he had guaranteed.
U.S. v. Boston M.R. Co.
279 U.S. 732 (1929) Cited 71 times
In United States v. Boston M.R.R., 279 U.S. 732, 49 S.Ct. 505, 73 L.Ed. 929, a substantially analogous situation was presented where the lessee of railroad property specifically agreed to pay taxes accruing to the government as part of the rental for the demised premises.