| United States. Supreme Court - 1940 - 894 lapas
...Coolidge, 274 US 531; Helvering v. Helmholz, 296 US 93, 98. The rationale of decision in both cases is that "taxation is not so much concerned with the refinements of title as it is with the actual command over the property taxed" (see Corliss v. Bowers, 281 US 376, 378; Saltonstall v.... | |
| United States. Court of Claims - 1947 - 828 lapas
...required him to treat the payments as payments of the purchase price. He had no alternative. "* * * taxation is not so much concerned with the refinements...tax is paid." Corliss v. Bowers, 281 US 376, 378. Here the decedent had no command over the payment made by the company whatever else he might wish... | |
| United States. Court of Claims, Audrey Bernhardt - 1962 - 784 lapas
...corpus of the estate prior to the realization of the capital gains In question. ' "[TJniatlon is not BO much concerned with the refinements of title as It...property taxed the actual benefit for which the tax U paid." Corlisi \. Bovteri, 281 US 376, 377-378 (1930). See also Burnet v. WeUf, 289 US 670, 677-878... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 888 lapas
...court declare that where taxing acts are challenged we look not to the refinements of title but to the actual command over the property taxed, the actual...benefit for which the tax is paid. Corliss v. Bowers, supra, at p. 378; Tyler v. United States, 281 US 497, 503; Burnet v. Guggenheim, supra. A settlor who... | |
| United States. Congress. House. Committee on Ways and Means - 1934 - 338 lapas
...account. Mr. HILL. She has the right. Mr. STAM. I want to read a short statement from that case : But taxation is not so much concerned with the refinements of title as it is with the actual command over the property taxed, the actual benefit for which the tax is paid. Refinements... | |
| United States. Board of Tax Appeals - 1934 - 1512 lapas
...the Revenue Act of 1924, the Supreme Court in the case of Burnet v. Guggenheim, supra, stated that: Taxation is not so much concerned with the refinements of title as it Is with the actual command over the property taxed * * *. While the powers of revocation stood uncauceled in... | |
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