WebThis is an appeal by the executrix of the estate of Fannie S. Shepherd from a decree of the Chancery Court of Quitman County adjudicating that the tract of land in question became the property of Thomas R. Shepherd by the terms of a deed conveying the … WebOct 26, 2000 · In Shepherd v. Commissioner, 115 T.C. at 380–381, the taxpayer transferred real property and shares of stock to a newly formed family partnership in which he was a 50–percent owner and his two sons were each 25–percent owners. Summary of this case from Holman v. Comm'r of Internal Revenue.

Shepherd v. Shepherd, 273 N.C. 71 Casetext Search + Citator

WebJul 23, 2024 · Secondly, the court held that the further right of assignment of Clause 7.2 was extremely limited such that it was only effective as between the original Employer and the … countertops tan with stainless steel

Shepherd v. Comm

WebA right benefiting a piece of land (known as the dominant tenement) that is enjoyed over land owned by someone else (the servient tenement ). Usually, such a right allows the owner of the dominant tenement to do something on the other person’s land, such as use a path, or run services over it. This type of easement is sometimes referred to as ... WebFollowing the decision in Shepherd (HMIT) v Law Land plc [1990] BTC 561, these provisions will only break the group relief relationship from the time the ‘arrangements’ first begin … WebFeb 28, 2002 · United States v. Land, 303 F.2d 170, 172 (5th Cir.1962).6 "Brief as is the instant [of transfer], the court must pinpoint its valuation at this instant." Id. See also Estate of Bright v. United States, 658 F.2d 999, 1002 (5th Cir.1981) (en banc) (noting valuation for estate tax purposes "to be made at the time of the transfer").7 countertop stands