Disregarding the Entity of Private Corporations [Part 2]
Transfers Intended to Take Effect in Possession or Enjoyment at or After Transferor's Death Under the Federal Estate Tax
Alfred Harsch and Max Kaminoff
Bills and Notes—Accommodation Acceptor; Constitutional Law—Citizenship—Dual Allegiance—Right of Election; Declaratory Judgments—When Another Remedy Is Available; Evidence—Res Gestae Statements by Unidentified Bystanders—Necesssity of Observation; Taxation—Inheritance Taxation of Intangibles Held in Trust—Jurisidiction to Tax—Multi-State Taxation
S. J. K., A. S. Q., J. M. D., and N. B. F.