BACARDI CORPORATION OF AMERICA

v.

BONET, TREASURER, ET AL.

Citator

Cited By

• Cent. Hanover Bank & Tr. Co. v. Kelly, 319 U.S. 94 (U.S. 1943)
  …o sustain, on facts very close to the present ones, Oregon’s power to tax a transfer of intangibles held in Illinois by one domiciled in Oregon. Pearson v. McGraw, 308 U. S. 313. And see Van Dyke v. Tax Commission, 235 Wis. 128, 292 N. W. 313, aff’d 311 U. S. 605. The execution of the present trust agreement in New York, the circumstance that the remaindermen as well as the trustee were nonresidents of the taxing state are quite immaterial. Domicile is the single controlling consideration in this situation,…
• De Goldschmidt-Rothschild v. Commissioner of Internal Revenue, 168 F.2d 975 (2d Cir. 1948)
  …not exempt from gift taxes relied upon Pearson v. McGraw, 308 U.S. 313, 60 S.Ct. 211, 84 L.Ed. 293, and Van Dyke v. Wisconsin Tax Commission, 235 Wis. 128, 292 N.W. 313, which was affirmed by the Supreme Court in a Per Curiam memorandum reported at 311 U.S. 605, 606, 61 S.Ct. 36, 85 L.Ed. 383, upon the authority of Pearson v. McGraw. The opinion of the Tax Court in the case before us made the following observations in support of its conclusion that here, as in the Pearson case, the donor had a prearranged…