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Estate Planning
78 S. Ct. 1228 (1958) | Cited 5111 times
... MR. CHIEF JUSTICE WARREN delivered the opinion of the Court. This controversy concerns the right to $400,000, part of the corpus of a trust established in Delaware by a settlor who later became domiciled in Florida. One group of claimants, "legatees," urge that this property passed under the ...
8 F.3d 335 (1993) | Cited 1064 times
... MILBURN, Circuit Judge. Plaintiffs, the executrix of Lillian D. Beard's estate and Beard's daughter, appeal the district court's grant of summary judgment in favor of defendants, Philip Morris Companies, Inc. ("Philip Morris") and the surviving spouse of Lillian D. Beard, James R. Beard. ...
68 S. Ct. 715 (1948) | Cited 984 times
... Opinion of the Court by MR. JUSTICE MURPHY, announced by MR. JUSTICE RUTLEDGE. The problem of the federal income tax consequences of intra-family assignments of income is brought into focus again by this case. The stipulated facts concern the taxable years 1937 to 1941, inclusive, and may be ...
32 S. Ct. 739 (1912) | Cited 515 times
... MR. JUSTICE HOLMES delivered the opinion of the court. This is an action of ejectment for land in Toledo, Ohio,      brought by the respondent, Anderson. The case went three times to the Circuit Court of Appeals, and ended in a judgment for the plaintiff. 146 Fed. Rep. 929; 77 C.C.A. 179. 158 ...
126 S.Ct. 1735 (2006) | Cited 472 times
... 547 U. S. ____ (2006) In Cohens v. Virginia, Chief Justice Marshall famously cautioned: "It is most true that this Court will not take jurisdiction if it should not: but it is equally true, that it must take jurisdiction, if it should . . . . We have no more right to decline the exercise of ...
464 N.W.2d 130 (1990) | Cited 433 times
... 1. Trial court did not err in denying a trial by jury where plaintiffs' claims remaining for trial were either equitable or derivative in nature. 2. Trial court did not abuse its discretion in disallowing the testimony of witnesses, known to the defendants 18 months earlier, upon defendants' ...
60 S. Ct. 554 (1940) | Cited 390 times
... MR. JUSTICE DOUGLAS delivered the opinion of the Court. In 1934 respondent declared himself trustee of certain securities which he owned. All net income from the trust was to be held for the "exclusive benefit" of respondent's wife. The trust was for a term of five years, except that it would ...
66 S. Ct. 296 (1946) | Cited 386 times
... MR. CHIEF JUSTICE STONE delivered the opinion of the Court. The question is whether a district court of the United States has jurisdiction of a suit brought by the Alien Property Custodian against an executor and resident heirs      to determine the Custodian's asserted right to share in ...
8 Cal.4th 666 (1994) | Cited 359 times
... MOSK, J.: In Bertero v. National General Corp. (1974) 13 Cal. 3d 43, 118 Cal. Rptr. 184, 529 P.2d 608 (Bertero), we held that a suit for malicious prosecution lies for bringing an action charging multiple grounds of liability when some but not all of those grounds were asserted with malice and ...
59 S. Ct. 275 (1939) | Cited 336 times
... MR. JUSTICE ROBERTS delivered the opinion of the Court. This case presents the question whether the exercise of jurisdiction by a state court over the administration of a trust deprives a federal court of jurisdiction of a later suit involving the same subject matter. December 6, 1906, Gerald P. ...
60 S. Ct. 424 (1940) | Cited 315 times
... MR. JUSTICE ROBERTS delivered the opinion of the Court. We took this case because it raises an important question as to the construction of the Revenue Act of 1926, § 302 (f), amended by the Revenue Act of 1932, § 803 (b). 1 The question is to what extent and in what sense the law of the ...
44 Cal.App.4th 634 (1996) | Cited 314 times
... ZEBROWSKI, J. The meaning of a term used in a contract is sometimes so obvious to the contracting parties that neither side sees any need for an express definition. Later, after circumstances have changed and new financial incentives have arisen, one side may wish it had a different agreement. ...
96 S. Ct. 2755 (1976) | Cited 314 times
... MR. JUSTICE BLACKMUN delivered the opinion of the Court. This case presents the issue of the constitutionality, under the Due Process Clause of the Fifth Amendment, of those provisions of the Social Security Act that condition the eligibility of certain illegitimate children for a surviving ...
196 F.3d 284 (1999) | Cited 279 times
... APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW HAMPSHIRE [Hon. Paul J. Barbadoro, U.S. District Judge] This appeal presents a jurisdictional tangle. The seeds for the underlying litigation were sown when the late Howard Phillips (Phillips or the testator) bequeathed all the ...
57 S. Ct. 330 (1937) | Cited 260 times
... MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court. This case presents the question of the liability of a beneficiary of a testamentary trust for a tax upon the income which he had assigned to his children prior to the tax years and which the trustees had paid to them accordingly. The ...
50 S. Ct. 336 (1930) | Cited 250 times
... MR. JUSTICE HOLMES delivered the opinion of the Court. This is a suit to recover the amount of an income tax paid by the plaintiff, the petitioner, under the Revenue Act of 1924, June 2, 1924, c. 234, § 219, (g) (h), 43 Stat. 253, 277. (U. S. C., Tit. 26, § 960.) The complaint was dismissed by the ...
473 N.W.2d 244 (1991) | Cited 247 times
... James and Marcia Russell were married in 1968. They are the parents of a daughter born in 1977. A decree filed November 17, 1989, dissolved the Russells' marriage. The decree placed their daughter in joint legal custody and in Marcia's primary physical care. James is a mortician. During the ...
50 S. Ct. 115 (1930) | Cited 233 times
... MR. JUSTICE BUTLER delivered the opinion of the Court. Petitioner's father died testate May 20, 1918. The surrogate's court at Rochester, New York, entered a final decree April 19, 1920, pursuant to which certain stocks      were distributed to the petitioner as one of the residuary legatees. He ...
121 S.Ct. 1322 (2001) | Cited 220 times
... On Writ Of Certiorari To The Supreme Court Of Washington A Washington statute provides that the designation of a spouse as the beneficiary of a non-probate asset is revoked automatically upon divorce. We are asked to decide whether the Employee Retirement Income Security Act of 1974 (ERISA), 88 ...
51 S. Ct. 49 (1930) | Cited 218 times
... MR. JUSTICE SUTHERLAND delivered the opinion of the Court. Benjamin H. Harrelson, a resident of Missouri, died testate in 1920, leaving within the State property and assets which included real property valued at over $269,000. The Commissioner of Internal Revenue, upon      a final audit and ...
53 Cal.App.4th 1139 (1997) | Cited 216 times
... BARON, J. The record in this case depicts a millionaire father's resolute opposition to his former wife's petition for increased child support for their disabled adult son. Appellant James Hughes Drake challenges orders of the family court awarding child support, attorney fees, and sanctions. We ...
75 Cal.App.4th 973 (1999) | Cited 214 times
... CERTIFIED FOR PUBLICATION APPEAL from a judgment of the Superior Court of Los Angeles County. Gary Klausner, Judge. Affirmed. In this probate matter we consider an appeal by a former administrator of the decedent's estate and her surety from a judgment imposing a surcharge of $715,000, plus ...
59 S. Ct. 155 (1938) | Cited 201 times
... MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court. The question presented is whether property received by petitioner from the estate of a decedent in compromise of his claim as an heir is taxable as income under the Revenue Act of 1932. Petitioner is a grandson of Mary B. Longyear who ...
216 Cal. 397 (1932) | Cited 192 times
... The facts are stated in the opinion of the court. SHENK, J. This is an appeal from an order admitting to probate the will of William Lances, deceased. The order was made following a contest of the will, before a jury. After the presentation of all of the evidence, the court directed the jury to ...
986 S.W.2d 550 (1999) | Cited 186 times
... FOR PUBLICATION February 22, 1999 Hon. Wheeler Rosenbalm, Judge KNOX CIRCUIT Supreme Court OPINION TRIAL COURT AND COURT OF APPEALS AFFIRMED. We granted this appeal to determine whether the plaintiff's complaint states a cause of action for abuse of process. We conclude that the complaint ...
266 S.C. 68 (1976) | Cited 182 times
... January 21, 1976. This appeal involves construction of an indemnity clause incorporated in an agreement for sale of a partnership interest. The basic issue is whether the agreement is ambiguous, as urged by appellants, permitting the introduction of parole testimony to clarify its meaning. We find ...
39 F.2d 540 (1930) | Cited 179 times
... Before L. HAND, SWAN, and MACK, Circuit Judges. L. HAND, Circuit Judge. In the year 1918 Cohan was a theatrical manager and producer, doing business in partnership with one Harris. He had originally been an actor like his father and mother, with whom while a boy he had begun to act in vaudeville. ...
56 S. Ct. 289 (1935) | Cited 176 times
... MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court. Petitioners, the trustees of an express trust, contest income taxes for the years 1924 to 1926, inclusive, upon the ground that the trust has been illegally treated as an "association." The Circuit Court of Appeals affirmed the decision ...
69 S. Ct. 290 (1949) | Cited 174 times
... Respondents are the executors and trustees of the estate of William Bate Williams. They brought this      action for refund, with interest, of $35,899.12 of federal estate taxes and interest paid under protest. The relevant facts, set forth in respondents' complaint and admitted by the Collector's ...
110 S. Ct. 2258 (1990) | Cited 168 times
... This case presents the question whether a trustee in bankruptcy may "avoid" (i. e., recover) from the International Revenue Service payments of certain withholding and excise taxes that the debtor made before it filed for bankruptcy. We hold that the funds paid here were not the property of the ...
7 Cal.4th 246 (1994) | Cited 168 times
... Marlene Burch (Marlene) became the fifth wife of Frank Burch (Frank) in December 1985. In 1988, Frank executed his integrated estate plan, which consisted of a will and an inter vivos trust. The beneficiaries of the trust included Marlene, Frank's elderly mother, his children from a prior marriage, ...
52 S. Ct. 358 (1932) | Cited 167 times
... MR. JUSTICE SUTHERLAND delivered the opinion of the Court. This case is here on a certificate from the Circuit Court of Appeals for the Third Circuit. On March 1, 1927, John W. Donnan, by complete and irrevocable gift inter vivos, transferred without consideration certain securities to trustees ...
51 S. Ct. 446 (1931) | Cited 167 times
... MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court. John W. Wells, a resident of Menominee, Michigan, died on August 17, 1921. The Commissioner of Internal Revenue assessed additional estate taxes, upon the ground      that certain transfers by the decedent within two years prior to his ...
33 Cal.App.4th 277 (1995) | Cited 166 times
... HALLER, J.: This case presents the issue of whether Evidence Code 1 section 662, the common law presumption in favor of title and its concomitant requirement of clear and convincing evidence to rebut the presumption, properly applies in family law proceedings when there is a conflict with the ...
33 S. Ct. 523 (1913) | Cited 162 times
... MR. JUSTICE VAN DEVANTER delivered the opinion of the court. This was an action in the Circuit Court for the Western District of Pennsylvania on a policy of insurance on the life of Alexander W. Slocum. The policy was for $20,000, was an ordinary life contract on the 20-year accumulation plan, was ...
31 Ohio St.3d 130 (1987) | Cited 159 times
... >  DOUGLAS, J. Appellee Joseph Kelly concedes that a constructive trust should be imposed in appellants, favor on the insurance proceeds at bar. The sole question remaining for our determination is whether the constructive trust is to be imposed on the entire amount of such proceeds, or only on ...
52 S. Ct. 230 (1932) | Cited 158 times
... MR. JUSTICE SUTHERLAND delivered the opinion of the Court. This is an action brought to recover the sum of $5,000 life insurance and specified disability benefits upon a policy issued by the respondent to Carl Oscar Bergholm on March 13, 1926. Judgment upon a verdict for petitioners      in the ...
58 S. Ct. 932 (1938) | Cited 156 times
... MR. JUSTICE BRANDEIS delivered the opinion of the Court. National Grocery Company is a New Jersey corporation, which operates chain stores. Since 1911 it has had $200,000 capital stock, all owned beneficially by Henry Kohl. In the year ending January 31, 1931, the corporation's books showed a net ...
250 Kan. 123 (1991) | Cited 154 times
... The opinion of the court was delivered by This is an action by beneficiaries of a trust for recovery ofdamages for oil and gas investments made by the Trust. The case before us was determined in a bench trial and involvesa very complex factual situation as witnessed by the trialcourt's entry of ...
55 S. Ct. 732 (1935) | Cited 153 times
... MR. JUSTICE BRANDEIS delivered the opinion of the Court. The Revenue Act of 1928 (c. 852, §§ 22, 111, 112, 113), provides, as had earlier Revenue Acts, that in computing income from sales of property purchased after February 28, 1913, any excess of the amount realized over cost shall be gain and ...
67 S. Ct. 1047 (1947) | Cited 153 times
... MR. CHIEF JUSTICE VINSON delivered the opinion of the Court. The question here is how a taxpayer who acquires depreciable property subject to an unassumed mortgage, holds it for a period, and finally sells it still so encumbered, must compute her taxable gain.      Petitioner was the sole ...
70 S. Ct. 398 (1950) | Cited 150 times
... MR. JUSTICE CLARK delivered the opinion of the Court. We are to determine whether the California community property law, as applied in this case, conflicts with certain provisions of the National Service Life Insurance Act of 1940; 1 and if so, whether the federal law is consistent with the Fifth ...
649 S.E.2d 382 (2007) | Cited 149 times
... Published opinion Justice Hudson did not participate in the consideration or decision of this case. This case arises from a dispute over the assets of Bonnie Sustare Newell (Newell) and her sister Augusta Lee Sustare (Sustare). LaMarr Garland Forbis, Newell and Sustare's niece, brought a fraud ...
55 Cal.App.4th 853 (1997) | Cited 149 times
... HASTINGS, J. In April 1994, Wasyl Kurinij filed a legal malpractice complaint against respondent, the law firm of Hanna and Morton (H&M) claiming that H&M had negligently represented him in litigation arising out of his acts as a former owner of the company USA Petroleum Corporation. In turn, H&M ...
212 F.3d 180 (2000) | Cited 145 times
... Argued: March 2, 1999 Filed: May 4, 2000 OPINION OF THE COURT Defendants appeal the grant of a permanent injunction in this civil action for securities fraud. The defendants argue that the instruments that they offered to investors were not "securities" under federal law, and that the district ...
65 S. Ct. 1232 (1945) | Cited 144 times
... MR. CHIEF JUSTICE STONE delivered the opinion of the Court. Petitioners are the trustees of a testamentary trust created for a term of twenty-one years under the will of Mary Lily (Flagler) Bingham. The testatrix bequeathed to the trustees the residue of her estate, including a large number of ...
63 S. Ct. 140 (1942) | Cited 142 times
... MR. JUSTICE REED delivered the opinion of the Court. These petitions for certiorari bring here the liability of each respondent for increased income taxes for the years 1934 and 1935. A deficiency was determined by the Commissioner for each year because of the taxpayers' failure to include in ...
48 S. Ct. 43 (1927) | Cited 139 times
... MR. CHIEF JUSTICE TAFT delivered the opinion of the Court. This is a suit by Jessie L. Wickwire, individually and as executrix of her husband, Edward L. Wickwire, to recover taxes from the United States Collector of Internal Revenue for the first district of Illinois, on the ground that they were ...
47 S. Ct. 710 (1927) | Cited 135 times
... MR. JUSTICE McREYNOLDS delivered the opinion of the Court. Defendants in error sued to recover additional federal taxes exacted of the estate in their keeping. The cause was heard upon an agreed statement; judgment went for them on a directed verdict; and this writ of error, allowed April 3, 1925, ...
51 S. Ct. 413 (1931) | Cited 130 times
... MR. JUSTICE SUTHERLAND delivered the opinion of the Court. The question in this case arises under § 214 (a) of the Revenue Act of 1918, c. 18, 40 Stat. 1057, 1066, 1067, the pertinent part of which is as follows: "Sec. 214 (a). That in computing net income there shall be allowed as deductions: " ...
8 Ill.2d 293 (1956) | Cited 130 times
... Rehearing denied May 22, 1956. This is an appeal from a decree of the circuit court of Kendall County declaring that a certain instrument is not the last will and testament of Evreard Belfield, deceased, setting aside said instrument and declaring the probate thereof null and void. The decree was ...
54 S. Ct. 308 (1934) | Cited 129 times
... MR. JUSTICE ROBERTS delivered the opinion of the Court. A. C. Whitcomb, a resident of California, died in 1889, and by his will, probated in that State, gave the residue of his estate in trust, one-third of the income to be paid to his widow for life, with limitations in remainder. The petitioner ...
71 Cal.App.4th 753 (1999) | Cited 128 times
... CERTIFIED FOR PUBLICATION Decedent Lonnie R. Beard died on September 11, 1986. Since that date, his heirs have fought each other unremittingly over the Disposition of his estate. In these consolidated appeals, decedent's widow and pretermitted heir, appellant Lottie Ann Beard, seeks to overturn ...
120 S.Ct. 474 (1999) | Cited 126 times
... Opinion of the Court DRYE v. UNITED STATES On Writ Of Certiorari To The United States Court Of Appeals For The Eighth Circuit This case concerns the respective provinces of state and federal law in determining what is property for purposes of federal tax lien legislation. At the time of his ...
164 F.3d 1296 (1999) | Cited 125 times
... PUBLISH William Rienhardt, a resident of California, sued Tom and Hilda Kelly, residents of New Mexico, in diversity in federal district court for tortious interference with inheritance, a tort under New Mexico common law. Mr. Rienhardt won a jury verdict against the Kellys for $200,000 and was ...
56 S. Ct. 59 (1935) | Cited 119 times
... MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court. On September 12, 1923, petitioner, Edward B. Douglas, entered into an agreement with his wife and the Minneapolis Trust Company, by which he transferred securities in trust for his wife's benefit. Out of the income of the trust estate ...
93 P.3d 147 (2004) | Cited 117 times
... Oral Argument Date: 02/12/2004 Concurring: Faith Ireland, Barbara A. Madsen, Bobbe J Bridge, Charles W. Johnson Gerry L Alexander, Richard B. Sander,s Tom Chambers, Mary Fairhurst En Banc The Spokane County Superior Court removed Russell Jones, a beneficiary and the personal representative of ...
53 S. Ct. 761 (1933) | Cited 116 times
... MR. JUSTICE CARDOZO delivered the opinion of the Court. Income of a trust has been reckoned by the taxing officers of the Government as income to be attributed to      the creator of the trust in so far as it has been applied to the maintenance of insurance on his life. Section 219 (h) of the ...
50 S. Ct. 286 (1930) | Cited 116 times
... MR. JUSTICE McREYNOLDS delivered the opinion of the Court. By a written instrument dated October 1st, 1917, Pauline May, wife of Barney May, "transferred, set over and assigned" to him and others, as trustees, (with power to change the investments) certain described securities -- bonds, notes, ...
962 F.2d 698 (1992) | Cited 116 times
... COFFEY, Circuit Judge. Caminiti and Iatarola, Ltd. ("C&I") appeals the district court's determination that this action should be stayed pursuant to the Colorado River doctrine until the substantially parallel proceeding in a Michigan probate court is concluded. We affirm. I. FACTS Carl Behnke, a ...
51 S. Ct. 550 (1931) | Cited 113 times
... MR. JUSTICE McREYNOLDS delivered the opinion of the Court. These causes present the same questions. One opinion, stating the essential circumstances disclosed in No. 521, will suffice for both. Prior to March, 1913, and until March 11, 1916, respondent, Mrs. Logan, owned 250 of the 4,000 capital ...
103 Cal.App.4th 1409 (2002) | Cited 112 times
... Opinion on rehearing. CERTIFIED FOR PUBLICATION The plaintiff in this action asserts various property claims against her late husband's estate. Plaintiff's principal claim is for the recovery of community property used to improve the husband's separate real estate during the parties' 17-year ...
136 S.W.3d 595 (2004) | Cited 112 times
... William M. Barker, J., delivered the opinion of the court, in which Frank F. Drowota, III, C.J., and E. Riley Anderson and Adolpho A. Birch, Jr., JJ., joined. Janice M. Holder, J., filed a dissenting opinion. OPINION BACKGROUND The parties, Cynthia Lee Bratton (Ms. Bratton) and Michael Wayne ...
12 S.W.3d 698 (2000) | Cited 111 times
... RENDERED: February 11, 2000; 2:00 p.m. TO BE PUBLISHED Commonwealth Of Kentucky Court Of Appeals OPINION AFFIRMING Brothers Barkley and Donald Blevins appeal from an October 30, 1998, judgment of Fayette Circuit Court construing the last will and testament of their uncle, Dr. Frank D. Peterson. ...
56 S. Ct. 278 (1935) | Cited 111 times
... MR. JUSTICE BRANDEIS delivered the opinion of the Court. These suits were brought, on April 1, 1935, under § 266 of the Judicial Code, to enjoin the collection of an inheritance tax in the sum of $12,247,333.52, assessed by New Jersey upon the estate of John T. Dorrance, which was valued at more ...
44 S. Ct. 69 (1923) | Cited 104 times
... MR. JUSTICE SUTHERLAND delivered the opinion of the Court. These are actions brought by the United States against the respective defendants, to recover the amount of additional income taxes assessed against them under the Act of October 3, 1913, c. 16, 38 Stat. 114, 166. The pertinent provisions ...
53 S. Ct. 257 (1933) | Cited 103 times
... MR. JUSTICE McREYNOLDS delivered the opinion of the Court. Petitioner, a Florida corporation, made and sold ice at St. Petersburg. Substantially the same stockholders owned the Citizens Ice and Cold Storage Company, engaged in like business at the same place. In February, 1926, Lewis, general ...
204 Conn. 303 (1987) | Cited 103 times
... These appeals involve a number ofclaims regarding the propriety of the trial court's rulingsin litigation between two brothers concerning thevalidity of probate proceedings and inter vivos transfersof family property. The plaintiff, Roger S. Dunham,brought an action in three counts against his ...
53 S. Ct. 369 (1933) | Cited 103 times
... MR. JUSTICE CARDOZO delivered the opinion of the Court. The question to be decided is whether deeds of trust made in 1917, with a reservation to the grantor of a power of revocation, became taxable as gifts under the Revenue Act of 1924 when in 1925 there was a change of the deeds by the ...
38 S. Ct. 254 (1918) | Cited 102 times
... MR. JUSTICE PITNEY delivered the opinion of the court. The United States District Court dismissed for want of jurisdiction a bill in equity brought by appellants, and certified in substance that the dismissal was based upon the ground that the bill and its exhibits disclosed no infraction of any ...
329 N.W.2d 795 (1983) | Cited 102 times
... 1. A Treatment of husband's pension rights as a source for future payment of spousal maintenance was not just and equitable where it resulted in husband receiving an excessive share of marital assets. B. It was not an abuse of discretion for trial court to postpone wife's receipt of her share of ...
91 S. Ct. 1017 (1971) | Cited 101 times
... MR. JUSTICE BLACK delivered the opinion of the Court. In this appeal the guardian (tutrix) of an illegitimate minor child attacks the constitutionality of Louisiana's laws that bar an illegitimate child from sharing equally with legitimates in the estate of their father who had publicly ...
67 S. Ct. 1431 (1947) | Cited 101 times
... MR. JUSTICE DOUGLAS delivered the opinion of the Court. Alvina Wagner, a resident of California, died in 1942, leaving real and personal property situate there. By a will dated December 23, 1941, and admitted to probate in a California court in 1942, she bequeathed her entire estate to four ...
45 S. Ct. 475 (1925) | Cited 101 times
... MR. JUSTICE HOLMES delivered the opinion of the Court. This is a suit to recover taxes and penalties exacted by the Collector under the Income Tax Act of October 3, 1913, c. 16, Section II, A. subdivisions 1 and 2; B. D. and      E. 38 Stat. 114, 166, et seq. The Collector demurred to the ...
46 S. Ct. 260 (1926) | Cited 99 times
... Mr. JUSTICE McREYNOLDS delivered the opinion of the Court. Section 1087-1, Chapter 64ff, of the Wisconsin Statutes 1919, provides -- "A tax shall be and is hereby imposed upon any transfer of property, real, personal, or mixed . . . to any person . . . within the State, in the following cases, ...
382 F.3d 348 (2004) | Cited 97 times
... PRECEDENTIAL Argued: January 22, 2004 Robert Golden, attorney-in-fact for Leah Golden, and Donald Earwood, executor of the estate of Helen Earwood, appeal a final order of the United States District Court for the Western District of Pennsylvania dismissing their action for lack of jurisdiction. ...
44 S. Ct. 291 (1924) | Cited 95 times
... MR. CHIEF JUSTICE TAFT delivered the opinion of the Court. Mary J. Sessions, a citizen and resident of Columbus, Ohio, died on April 1, 1919, leaving a will executed September      , 1914, and disposing of a considerable estate. The executor paid a tax of $31,000 to the United States as the ...
555 F.2d 1362 (1976) | Cited 93 times
... WALLACE, Circuit Judge: Lillian Rehmar (Lillian) brought this action against two pension fund trustees to recover a survivor's benefit allegedly due her under a collectively-bargained pension plan. The district judge applied principles developed by California courts in interpreting insurance ...
246 N.W.2d 246 (1976) | Cited 93 times
... Margaret Locke, respondent in a dissolution proceeding, appeals from the provisions of the trial court's decree apportioning the assets and liabilities of the parties and from the court's failure to award her alimony. Ralph and Margaret Locke were married May 28, 1950. Margaret had received a ...
516 F.2d 251 (1975) | Cited 93 times
... BUTZNER, Circuit Judge: Bill and Helen Carras, executors of their father's estate, appeal from a judgment in their favor for $56,000 in a suit they brought against Merrill Lynch, Pierce, Fenner & Smith and two of its employees to recover compensatory and punitive damages for losses to a margined ...
81 S. Ct. 922 (1961) | Cited 93 times
... MR. JUSTICE BLACK delivered the opinion of the Court. Joe Stoich and Muharem Zekich died in Oregon in December 1953 without having made wills to dispose of personal property they owned in that State. Their only heirs and next of kin, who but for being aliens could have inherited this Oregon ...
713 F.2d 662 (1983) | Cited 93 times
... VANCE, Circuit Judge: This is an appeal by taxpayers from a summary judgment for the government for a federal income tax refund suit. We reverse. The precise question before the court appears simple: Is there a genuine issue of material fact as to what taxpayer Barbara I. Shook settled in ...
54 S. Ct. 806 (1934) | Cited 91 times
... MR. JUSTICE BUTLER delivered the opinion of the Court. This controversy arises out of the calculation of an income tax on the gain realized on the sale of property by a trustee in 1922. April 27, 1906, one Matthiessen acquired 6,000 shares of stock at a cost of $141,375. Its value on March 1, ...
53 S. Ct. 198 (1932) | Cited 90 times
... MR. JUSTICE McREYNOLDS delivered the opinion of the Court. Respondent -- Commonwealth Improvement Company -- all of whose shares are owned by the Estate of P. A. B. Widener (he died in 1915), made return concerning income and excess profits taxes for 1920 wherein it claimed deduction for loss ...
82 S. Ct. 1190 (1962) | Cited 88 times
... MR. JUSTICE CLARK delivered the opinion of the Court. These cases involve the tax consequences of a transfer of appreciated property by Thomas Crawley Davis 1 to his former wife pursuant to a property settlement agreement executed prior to divorce, as well as the deductibility of his payment of ...
171 S.W.3d 845 (2005) | Cited 88 times
... Argued November 10, 2004 JUSTICE JOHNSON did not participate in the decision. On behalf of her deceased mother, Pauline Wilson Lovato filed a survival action against Guadalupe Zamora, M.D., Austin Nursing Center, Inc., and related entities and individuals (collectively "Austin Nursing Center"). ...
243 N.W.2d 302 (1976) | Cited 87 times
... Petition in the Ramsey County District Court by the trustees of a trust known as Great Northern Iron Ore Properties for construction of the trust instrument. Burlington Northern, Inc., owner of any reversionary interest in said trust; Charles S. and Elizabeth P. Arms, beneficiaries; and other ...
112 Wash.App. 657 (2002) | Cited 86 times
... Concurring: H. Joseph Coleman, Anne L. Ellington PUBLISHED Following entry of findings, conclusions, an order of child support, and a decree of dissolution, one of the former spouses appealed. Thereafter, the other former spouse died. At issue is whether we may still review this matter, ...
822 F.2d 416 (1987) | Cited 86 times
... Before SEITZ, HIGGINBOTHAM, and ROSENN, Circuit Judges Opinion OF THE COURT ROSENN, Circuit Judge. This appeal raises a number of intricate questions concerning a 1975 "Separation of Properties Agreement" (agreement) executed in Colombia, South America, between the plaintiff and her deceased ...
472 N.W.2d 162 (1991) | Cited 85 times
... I. In order to reduce spousal maintenance under the rule of Kruschel, an obligor must establish that his or her decision to retire early was not primarily influenced by a specific intent to decrease or terminate maintenance. II. An obligee is not entitled to attach the difference between an ...
95 Cal.App.4th 100 (2002) | Cited 85 times
... CERTIFIED FOR PUBLICATION OPINION Cynthia Jane Reynolds (defendant), individually and as trustee of the William Walker Reynolds, Jr., Living Trust, appeals from a judgment holding invalid the trust instrument she created pursuant to a power of attorney. She contends the court erroneously ...
95 Haw. 247 (2001) | Cited 83 times
... (Legal Malpractice) Plaintiffs-appellants Leslie Blair and Laurie Bishop (the Appellants), as co-trustees and beneficiaries of the Hughes Family Trust [hereinafter, the Hughes Trust], brought legal malpractice claims against defendant/cross-claim defendant-appellee Lawrence N. C. Ing, a licensed ...
848 F.2d 785 (1988) | Cited 83 times
... GRANT, Senior District Judge. William Hooks appeals his conviction by a jury of conspiring to defraud the United States in violation of 18 U.S.C. § 371 and of aiding in the filing of a false estate tax return in violation of 26 U.S.C. § 7206(2). We affirm. I. Facts This case concerns the ...
31 Cal.App.4th 1513 (1995) | Cited 82 times
... INTRODUCTION Appellant Polly Parsons appeals from the judgments of dismissal entered upon orders sustaining without leave to amend the general demurrer of respondents Edward Tickner, James Dickson, Edward Tickner, and James Dickson doing business as Tickner Dickson Music, Len Freedman, and Len ...
288 F.3d 105 (2002) | Cited 81 times
... PRECEDENTIAL Argued January 18, 2002 OPINION OF THE COURT This is a dispute between two brothers over ownership and control of a pharmaceutical company. The complaint alleges, inter alia, breach of trust, breach of fiduciary duty to the corporation, and violations of the Racketeer Influenced and ...
214 Cal. 767 (1932) | Cited 81 times
... The facts are stated in the opinion of the court. PRESTON, J. Plaintiff obtained against defendant an interlocutory decree of divorce upon the ground of cruelty. By this decree also the real property involved was declared to be community property and was divided equally between the spouses except ...
69 S. Ct. 322 (1949) | Cited 80 times
... MR. JUSTICE BLACK delivered the opinion of the Court. This case raises questions concerning the interpretation of that part of § 811 (c) of the Internal Revenue Code which for estate tax purposes requires including in a decedent's gross estate the value of all the property the decedent had ...
70 N.W.2d 127 (1955) | Cited 77 times
... Appeal by the executor of the estate of Max Stieler and Walter A. Stieler and Harold Stieler, residuary legatees, from an order of the district court for Freeborn county, A. C. Richardson, Judge, denying their motions to be substituted for the deceased in a divorce action brought by decedent's ...
776 F.2d 1174 (1985) | Cited 76 times
... Before: HUNTER, WEIS, and MANSMANN, Circuit Judges. Opinion OF THE COURT WEIS, Circuit Judge. A murder prosecution against the primary beneficiary lasting for a number of years delayed the determination of the proper payees of life insurance proceeds. The district court decided that in the ...
363 Md. 408 (2001) | Cited 76 times
... This interpleader action involves the interpretation of a separation agreement. The issue is whether, by the separation agreement, the former wife waived her right as the named beneficiary to the proceeds of an individual retirement account (IRA) maintained by her ex-husband, now deceased. The ...