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Pierce v. Society of Sisters

en.wikipedia.org/wiki/Pierce_v._Society_of_Sisters

Pierce, Governor of Oregon, et al. v. Society of the Sisters of the Holy Names of Jesus and Mary, 268 U.S. 510 ... in the Fourteenth Amendment to the United States Constitution to recognize personal...

363 US 278 (80 S.Ct. 1190, 4 L.Ed.2d 1218) - Legal Information ...

www.law.cornell.edu/supremecourt/text/363/278

Mose DUBERSTEIN et al. Alden D. STANTON et al., Petitioners, v. ... gross income of an income taxpayer 'the value of property acquired by gift.' They pose the frequently recurrent question whether a specific transfer to a taxpayer in fact amounted .... Commissioner, 302 U.S. 34, 41, 58 S.Ct. 61, 65, 82 L.Ed. 32, it is not a gif...

Hernandez v. Commissioner :: 490 U.S. 680 (1989) :: Justia U.S. ...

supreme.justia.com/cases/federal/us/490/680/case.html

Moreover, petitioners' deductibility proposal would expand the charitable contribution deduction ... in the sense that the claimed exemption there stemmed from a specific doctrinal obligation not to pay .... "as a voluntary transfer of property by the owner to another without consideration therefor. ..... 87-1616, Graham et al...

Vidal v. Girard's Executors :: 43 US 127 (1844) - Justia US Supreme ...

supreme.justia.com/cases/federal/us/43/127/case.html

Vidal v. Girard's Executors, 43 U.S. 2 How. 127 127 (1844). Vidal v. Girard's ... the corporation with powers and rights to take property upon trust for charitable ... country which had cost him upwards of $1,700,000, and of personal property worth ...... the court of chancery might not enforce the trust, since trusts for other ...

Charities | State of California - Department of Justice - Kamala D ...

oag.ca.gov/charities

The Attorney General regulates charities and the professional fundraisers who solicit ... to help Californians make important personal decisions on charitable giving. ... about specific charities and charitable fundraising professionals in the state. ... charitable beneficiary or property that may escheat to the State of California.

493 U. S. 378 - Cases and Codes - FindLaw

caselaw.findlaw.com/us-supreme-court/493/378.html

Case opinion for US Supreme Court SWAGGART MINISTRIES v. ... in-state sales of tangible personal property and to collect from state residents a 6% use .... the National Conference of State Legislatures et al. by Benna Ruth Solomon and ... sales and use in California of merchandise with specific religious content - Bibles , ...

277 U.S. 1 - Public.Resource.Org

bulk.resource.org/courts.gov/c/US/277/277.US.1.190.191.html

v. SILBERMAN et al. SILBERMAN et al. v. BLODGETT, Tax Com'r of State of Connecticut. ... The testator bequeathed the larger part of his estate to charitable and ... Pennsylvania, 268 U. S. 473, 45 S. Ct. 603, 69 L. Ed. 1058, 42 A. L. R. 316, .... a personal claim against him; upon his death the right to the specific property .....

Business Valuations, Appraisal Reviews, Personal Property ...

www.durkinvaluation.com/index.php?link=about

Specific Experience Relative to Appraisal Standards, USPAP and Appraisal Review ... He has taught through out the U.S., Canada, Mexico, and Lithuania. ... and commercial and residential property involving divorce, IRS challenged decedent estate values, charitable donations, and gift tax issues. .... David K. Bliss, et al v.

Charitable Lead Trust | Planned Giving Design Center

www.pgdc.com/pgdc/charitable-lead-trust

Charitable lead trusts ("CLTs") are designed to provide income payments to at ... can be matched with the donor's personal and philanthropic planning objectives. .... grantor to reacquire trust property by substituting other property of equivalent ..... second question, the ruling cited the U.S. Supreme Court decision in B...

JUNE H. DAVIS, et al.[1] v. BOARD OF ASSESSORS OF - Mass.Gov

www.mass.gov/anf/docs/atb/2001/01p442.doc

For fiscal year 1998, the assessors valued the subject properties and ... real estate owned in fee or otherwise or held in trust for the benefit of the United States, the commonwealth, or a county, city or town, ... specifically applies to real estate owned by a charitable testamentary trust. ... United States, 319 U.S. 598, 612 (1943)...

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CAMPS NEWFOUND/OWATONNA, INC., Petitioner, v. TOWN OF ...

www.law.cornell.edu

TOWN OF HARRISON, MAINE, et al. 520 U.S. 564117 S.Ct. 1590137 L.Ed.2d 852 (520 U.S. 564117 S.Ct. .... real estate and personal property taxes for " benevolent and charitable institutions ..... That the tax discrimination comes in the form of a deprivation of a generally available tax benefit, rather than a specific penalty on ...

Camps Newfound/Owatonna, Inc. v. Town of Harrison :: 520 US 564

supreme.justia.com

Held: An otherwise generally applicable state property tax violates the ... to the industry-specific state actions approved in Alexandria Scrap and Reeves. ... curiae urging reversal were filed for the American Council on Education et al. by Sheldon ... estate and personal property taxes for "benevolent and charitable institutions...

Cost Segregation Audit Techniques Guide - Chapter 2 - Legal ...

www.irs.gov

May 18, 2016 ... By establishing a legal framework for § 1245 and § 1250 property, examiners .... 1999), nonacq., 1999-2 C.B. xvi; Saginaw Bay Pipeline Co., et al v. ... Commissioner, 119 T.C. 197 (2002), rev'd, 2004 U.S. App. LEXIS 284 (8th Cir. ... tangible personal property' means any tangible property except land and .....