Taxes & estate planning

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Taxes & estate planning Case Law UNITED STATES v. ESTATE OF GRACE et al. – Supreme Court of United States

395 U.S. 316 (1969)UNITED STATESv.ESTATE OF GRACE ET AL.No. 574.Supreme Court of United States.Argued April 22, 1969.Decided June 2, 1969.CERTIORARI TO THE UNITED STATES COURT OF CLAIMS. Solicitor General Griswold argued the cause for the United States. With him on the brief were Acting Assistant Attorney General Roberts, Harris Weinstein, Harry Baum, Philip R. Miller, [...]

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Taxes & estate planning Case Law FRANK LYON CO. v. UNITED STATES – Supreme Court of United States

435 U.S. 561 (1978)FRANK LYON CO.v.UNITED STATES.No. 76-624.Supreme Court of United States.Argued November 2, 1977.Decided April 18, 1978.CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT. Erwin N. Griswold argued the cause for petitioner. With him on the briefs was J. Gaston Williamson.Stuart A. Smith argued the cause for the United States. [...]

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Taxes & estate planning Case Law UNITED STATES v. WINDSOR – Supreme Court of United States

133 S.Ct. 2675 (2013)UNITED STATES, Petitionerv.Edith Schlain WINDSOR, in her capacity as executor of the Estate of Thea Clara Spyer, et al.No. 12-307.Supreme Court of United States.Argued March 27, 2013.Decided June 26, 2013.22 Vicki C. Jackson, appointed by this Court, as amicus curiae, by Sri Srinivasan, for Petitioner.Paul D. Clement, for Respondent Bipartisan Legal Advisory [...]

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Taxes & estate planning Case Law UNITED STATES v. BOYLE, EXECUTOR OF THE ESTATE OF BOYLE – Supreme Court of United States

469 U.S. 241 (1985)UNITED STATESv.BOYLE, EXECUTOR OF THE ESTATE OF BOYLENo. 83-1266.Supreme Court of United States.Argued October 10, 1984.Decided January 9, 1985.CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT Albert G. Lauber, Jr., argued the cause for the United States. With him on the briefs were Solicitor General Lee, Assistant Attorney [...]

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Taxes & estate planning Case Law ESTATE OF SANFORD v. COMMISSIONER OF INTERNAL REVENUE – Supreme Court of United States

308 U.S. 39 (1939)ESTATE OF SANFORDv.COMMISSIONER OF INTERNAL REVENUE.No. 34.Supreme Court of United States.Argued October 18, 19, 1939.Decided November 6, 1939.CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT. Mr. Montgomery B. Angell, with whom Messrs. John W. Davis, Otis T. Bradley, William A. Carr, and Marvin Lyons were on the brief, for [...]

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Taxes & estate planning Case Law UNITED STATES v. WHITING POOLS, INC. – Supreme Court of United States

462 U.S. 198 (1983)UNITED STATESv.WHITING POOLS, INC.No. 82-215.Supreme Court of United States.Argued April 19, 1983Decided June 8, 1983CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT Stuart A. Smith argued the cause for the United States. With him on the briefs were Solicitor General Lee, Assistant Attorney General Archer, Wynette J. Hewett, [...]

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Taxes & estate planning Case Law HELVERING, COMMISSIONER OF INTERNAL REVENUE v. HALLOCK et al. – Supreme Court of United States

309 U.S. 106 (1940)HELVERING, COMMISSIONER OF INTERNAL REVENUE,v.HALLOCK ET AL., TRUSTEES.[*]No. 110.Supreme Court of United States.Argued December 13, 1939.Decided January 29, 1940.CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT. Mr. Arnold Raum, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key and Lee A. Jackson were on the [...]

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Taxes & estate planning Case Law DRYE et al. v. UNITED STATES – Supreme Court of United States

528 U.S. 49 (1999)DRYE et al.v.UNITED STATESNo. 98-1101.United States Supreme Court.Argued November 8, 1999.Decided December 7, 1999.CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT Ginsburg, J., delivered the opinion for a unanimous Court.Daniel M. Traylor argued the cause and filed a brief for petitioners.Kent L. Jones argued the cause for the [...]

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Taxes & estate planning Case Law WELCH v. HENRY et al. – Supreme Court of United States

305 U.S. 134 (1938)WELCHv.HENRY ET AL.No. 13.Supreme Court of United States.Argued October 13, 1938.Decided November 21, 1938.APPEAL FROM THE SUPREME COURT OF WISCONSIN. Mr. John M. Campbell for appellant.Messrs. Leo E. Vaudreuil, Deputy Attorney General of Wisconsin, and Harold H. Persons, Assistant Attorney General, with whom Messrs. Orland S. Loomis, Attorney General, and Joseph E. [...]

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Taxes & estate planning Case Law HELVERING, COMMISSIONER OF INTERNAL REVENUE v. CLIFFORD – Supreme Court of United States

309 U.S. 331 (1940)HELVERING, COMMISSIONER OF INTERNAL REVENUE,v.CLIFFORD.No. 383.Supreme Court of United States.Argued February 5, 1940.Decided February 26, 1940.CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. Mr. Warner W. Gardner, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key, L.W. Post, and Richard H. Demuth were on the [...]

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