| United States Congress. House. Banking and Currency Committee - 1963 - 1116 pages
...standard of behavior. As to this there has developed a tradition that is unbending and inveterate. Uncompromising rigidity has been the attitude of courts...consciously be lowered by any judgment of this court'." That opinion was written in 1928 (pp. 564-565). EXHIBIT C. DESCRIPTION OP TYPICAL ISSUES HELD IN THE... | |
| United States. Tax Court - Taxation - 1969 - 564 pages
...standard of behavior. As to this there has developed a tradition that is unbending and inveterate. Uncompromising rigidity has been the attitude of courts...'disintegrating erosion' of particular exceptions * * *." [Citations omitted.] Finally, as we said in Estate of Lillie MacMunn Stewart, 52 TC 830 (1969),... | |
| United States. Congress. House. Committee on Ways and Means - Taxation - 1973 - 418 pages
...standard of behavior. As to this there has developed a tradition that is unbending and inveterate. Uncompromising rigidity has been the attitude of courts...'disintegrating erosion' of particular exceptions." Almost since their inception the estate tax laws and the laws for the taxation of income of trusts... | |
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