...Coolidge, 274 US 531; Helvering v. Helmholz, 296 US 93, 98. The rationale of decision in both cases is that "taxation is not so much concerned with the refinements of title as it is with the actual command over the property taxed" (see Corliss v. Bowers, 281 US 376, 378; Saltonstall v....

...required him to treat the payments as payments of the purchase price. He had no alternative. "* * * taxation is not so much concerned with the refinements...tax is paid." Corliss v. Bowers, 281 US 376, 378. Here the decedent had no command over the payment made by the company — whatever else he might wish...

...corpus of the estate prior to the realization of the capital gains In question. ' "[TJniatlon is not BO much concerned with the refinements of title as It...property taxed — the actual benefit for which the tax U paid." Corlisi \. Bovteri, 281 US 376, 377-378 (1930). See also Burnet v. WeUf, 289 US 670, 677-878...

...cannot be taxed for it. The legal estate was in the trustee and the equitable interest in the wife. But taxation is not so much concerned with the refinements...— the actual benefit for which the tax is paid. If a man directed his bank to pay over income as received to a servant or friend, until further orders,...

...establish in 1924. "Taxation is not so mucn concerned witn the refinements of title as it is with the actual command over the property taxed — the actual...tax is paid." Corliss v. Bowers, 281 US 376, 378. Cf. Chase National Bank v. United States, 278 US 327; Saltonslall v. Saltonstall, 276 US 260; Tyler...

...court declare that where taxing acts are challenged we look not to the refinements of title but to the actual command over the property taxed, — the actual...benefit for which the tax is paid. Corliss v. Bowers, supra, at p. 378; Tyler v. United States, 281 US 497, 503; Burnet v. Guggenheim, supra. A settlor who...

...later statute continuing it, are declaratory of the law which Congress meant to establish in 1924. " Taxation is not so much concerned with the refinements of title as it is with the actual command over the property taxed — the actual benefit for which the tax is paid." Corliss...

...are, not narrowly or pedantiOpinion of the Court. 289 VS. cally, in slavery to forms or phrases. " Taxation is not so much concerned with the refinements of title as it is with the actual command over the property taxed—the actual benefit for which the tax is paid." Corliss...

...account. Mr. HILL. She has the right. Mr. STAM. I want to read a short statement from that case : But taxation is not so much concerned with the refinements of title as it is with the actual command over the property taxed, the actual benefit for which the tax is paid. Refinements...

...the Revenue Act of 1924, the Supreme Court in the case of Burnet v. Guggenheim, supra, stated that: Taxation is not so much concerned with the refinements of title as it Is with the actual command over the property taxed * * *. While the powers of revocation stood uncauceled in...