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Stewart v. Comm'r

2 Cited authorities

  1. Ray Copper Co. v. United States

    268 U.S. 373 (1925)   Cited 35 times
    In Ray Consolidated Copper Co. v. United States, 268 U.S. 373, 376-377, the court said of the capital stock tax imposed by the Revenue Act of 1918: "The tax is a special excise imposed on the privilege of carrying on business in the form of a corporation.

  2. Matter of Turner

    221 App. Div. 116 (N.Y. App. Div. 1927)   Cited 2 times

    June 24, 1927. Appeal from Surrogate's Court of the County of New York. Russel S. Coutant of counsel [ Hall Park McCullough with him on the brief; Davis, Polk, Wardwell, Gardiner Reed, attorneys], for the appellants. Charles A. Curtin, for the respondent. PROSKAUER, J. Herbert B. Turner, by will, devised a fractional undivided interest in real property to Thornton F. Turner for life giving him a power of appointment which Thornton F. Turner by his will exercised. The question here presented is whether