| United States. Supreme Court - 1940 - 894 strani
...Taxes cannot be escaped "by anticipatory arrangements and contracts however skilfully devised . .-.. by which the fruits are attributed to a different tree from that on which they grew." Lucas v. Earl, 281 US Ill, 115. What Lay gave, Griffiths in reality got, and on that he must be taxed.... | |
| United States. Board of Tax Appeals - 1931 - 1490 strani
...provide that the tax could not be escaped by anticipatory arrangements and contracts however skilfully devised to prevent the salary when paid from vesting...to a different tree from that on which they grew. Under the Earl case, we hold that the salary in question was correctly returned by the wife who earned... | |
| United States. Congress. House. Committee on Ways and Means - 1934 - 338 strani
...provide that the tax could not be escaped by anticipatory arrangements and contracts, however skillfully devised, to prevent the salary when paid from vesting even for a second in the man who earned it." This reasoning indicates that the basis of the decision is the fact that for * moment of time the salary... | |
| United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 strani
...was held that the income tax could not be escaped by "anticipatory arrangements however skillfully devised to prevent the salary when paid from vesting even for a second in the man who earned it." Let me just ask this, though, and put it in as a matter of information: Doesn't the arrangement entered... | |
| United States. Congress. House. Committee on Ways and Means - 1942 - 1228 strani
...provide that the tax could not be escaped by anticipatory arrangements and contracts however skillfully devised to prevent the salary when paid from vesting...we think that no distinction can be taken according ot the motives leading to the arrangement by which the fruits are attributed to a different tree from... | |
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