MERCHANTS NATIONAL BANK, EXECUTOR,

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Merchs. Nat'l Bank of Boston v. Commissioner of Internal Revenue, 320 U.S. 256 (U.S. 1943)
  …ax Appeals (now the Tax Court) upheld the latter’s contentions. The Court of Appeals reversed the Board of Tax Appeals, 132 F. 2d 483, and we granted certiorari because of an asserted conflict with decisions of other circuit courts4 and this Court.5 319 U. S. 734. There is no question that the remaindermen here were charities. The case, at least under § 303 (a) (3), turns on whether the bequests to the charities have, as of the testator’s death, a “presently ascertainable” value or, put another way, on whet…
• Magnolia Petroleum Co. v. Hunt, 320 U.S. 430 (U.S. 1943)
  …the Texas payments. The Louisiana Court of Appeal affirmed, 10 So. 2d 109, and the Supreme Court of Louisiana refused writs of certiorari and review for the reason that it found “no error of law in the judgment complained of.” We granted certiorari, 319 U. S. 734, because of the importance of the constitutional question presented and to resolve an apparent conflict of the decision below with our decisions in Chicago, R. I. & P. Ry. Co. v. Schendel, 270 U. S. 611, and Williams v. North Carolina, 317 U. S. 287…
• Nw. Airlines, Inc. v. Minnesota, 322 U.S. 292 (U.S. 1944)
  …ent this suit was brought. The Supreme Court of Minnesota, with three judges dissenting, affirmed the judgment of a lower court in favor of the State. 213 Minn. [*294] 395, 7 N. W. 2d 691. A new phase of an old problem led us to bring the case here. 319 U. S. 734. The tax here assessed by Minnesota is a tax assessed upon “all personal property of persons residing therein, including the property of corporations . . .” Minn. Stat. 1941, § 272.01. It is not a charge laid for engaging in interstate commerce or…