Proceedings of the Idaho State Bar, Volume 20Vols. 11 (1935)- include Proceedings of the Judicial Section, v. 1- |
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Page 64
This last statute , now 26 USCA No. 811 ( e ) ( 2 ) , was not the least of the many acts of violence committed on that day . At the same time other provisions , substantially identical in wording were passed - 811 ( d ) ( 6 ) relating ...
This last statute , now 26 USCA No. 811 ( e ) ( 2 ) , was not the least of the many acts of violence committed on that day . At the same time other provisions , substantially identical in wording were passed - 811 ( d ) ( 6 ) relating ...
Page 65
governed by a single consideration , namely , which will yield the greater tax ; and that the statute creates a presumption contrary to state law , and having no rational basis in fact , that the entire community is owned or ...
governed by a single consideration , namely , which will yield the greater tax ; and that the statute creates a presumption contrary to state law , and having no rational basis in fact , that the entire community is owned or ...
Page 76
A statute is passed which would operate to tax the transfer . The donor dies . Nichols v . Coolidge , 274 US 531 , 71 L ed 1184 , 47 S Ct 710 52 ALR 1081 ( 1927 ) Coolidge v . Long , 282 US 582 , 75 L ed 562 , 51 S Ct 306 ( 1931 ) But ...
A statute is passed which would operate to tax the transfer . The donor dies . Nichols v . Coolidge , 274 US 531 , 71 L ed 1184 , 47 S Ct 710 52 ALR 1081 ( 1927 ) Coolidge v . Long , 282 US 582 , 75 L ed 562 , 51 S Ct 306 ( 1931 ) But ...
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