Lyeth V. Hoey
''Lyeth v. Hoey'', 305 U.S. 188 (1938), is a United States Supreme Court case in which the Court held that property received by an heir under a settlement agreement resolving a dispute over the decedent's will is property acquired by "inheritance," which exempts the value of such property from the income tax. Background The Petitioner was a grandson of Mary B. Longyear, who died in 1931, a resident of Massachusetts, leaving as her heirs four surviving children and the petitioner and his brother, who were sons of a deceased daughter. In her will, the decedent gave to her heirs certain small legacies. The entire residuary estate, amounting to more than $3,000,000, was bequeathed to an Endowment Trust, the income from which was payable to another trust described as the Longyear Foundation. The main purpose of the Longyear Foundation was to preserve "the records of the earthly life of Mary Baker Eddy," the founder of the Christian Science religion. When the will was offered for pr ...
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2d Cir
D, or d, is the fourth letter in the Latin alphabet, used in the modern English alphabet, the alphabets of other western European languages and others worldwide. Its name in English is ''dee'' (pronounced ), plural ''dees''. History The Semitic letter Dāleth may have developed from the logogram for a fish or a door. There are many different Egyptian hieroglyphs that might have inspired this. In Semitic, Ancient Greek and Latin, the letter represented ; in the Etruscan alphabet the letter was archaic, but still retained (see letter B). The equivalent Greek letter is Delta, Δ. Architecture The minuscule (lower-case) form of 'd' consists of a lower-story left bowl and a stem ascender. It most likely developed by gradual variations on the majuscule (capital) form 'D', and today now composed as a stem with a full lobe to the right. In handwriting, it was common to start the arc to the left of the vertical stroke, resulting in a serif at the top of the arc. This serif w ...
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Certiorari
In law, ''certiorari'' is a court process to seek judicial review of a decision of a lower court or government agency. ''Certiorari'' comes from the name of an English prerogative writ, issued by a superior court to direct that the record of the lower court be sent to the superior court for review. The term is Latin for "to be made certain", and comes from the opening line of such writs, which traditionally began with the Latin words "''Certiorari volumus''..." ("We wish to be made certain..."). Derived from the English common law, ''certiorari'' is prevalent in countries utilising, or influenced by, the common law''.'' It has evolved in the legal system of each nation, as court decisions and statutory amendments are made. In modern law, ''certiorari'' is recognized in many jurisdictions, including England and Wales (now called a "quashing order"), Canada, India, Ireland, the Philippines and the United States. With the expansion of administrative law in the 19th and 20th cen ...
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Revenue Act Of 1932
The Revenue Act of 1932 (June 6, 1932, ch. 209, ) raised United States tax rates across the board, with the rate on top incomes rising from 25 percent to 63 percent. The estate tax was doubled and corporate taxes were raised by almost 15 percent. Taxable Items included dye, chewing gum, furs, soft drinks, and sporting goods; firearms, shells, and cartridges; coal, coke, and copper ore; telegraph, telephone, cable, and radio dispatches; and checks, jewelry, matches, refrigerators, stamps, and toiletries, and this act enacted one of the first taxes on gasoline. The provisions of the act applied to the taxable year of 1932 and all subsequent taxable years. It was signed into law by President Herbert Hoover Herbert Clark Hoover (August 10, 1874 – October 20, 1964) was an American politician who served as the 31st president of the United States from 1929 to 1933 and a member of the Republican Party, holding office during the onset of the Gr .... Tax on Corporations A r ...
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Supreme Court Of The United States
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point of federal law. It also has original jurisdiction over a narrow range of cases, specifically "all Cases affecting Ambassadors, other public Ministers and Consuls, and those in which a State shall be Party." The court holds the power of judicial review, the ability to invalidate a statute for violating a provision of the Constitution. It is also able to strike down presidential directives for violating either the Constitution or statutory law. However, it may act only within the context of a case in an area of law over which it has jurisdiction. The court may decide cases having political overtones, but has ruled that it does not have power to decide non-justiciable political questions. Established by Article Three of the United States ...
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Longyear Foundation
Longyear is a surname. Notable people with the surname include: *Barry B. Longyear (born 1942), American science fiction author and screenwriter *Burton Orange Longyear (1868–1969), American botanist and forester *John Munro Longyear (1850–1922), the founder of Longyearbyen *John W. Longyear (1820–1875), U.S. Representative from Michigan * Judith Q. Longyear (1938–1995), mathematician See also *Longyearbyen, the largest settlement in Norway's Svalbard archipelago *Longyear Company, now known as Boart Longyear *Longyear River, a river on the island of Spitsbergen in Svalbard, Norway *Longyear Valley The Longyear Valley ( no, Longyeardalen) is a valley and ravine in Svalbard. It slightly winds WNW ending in Adventfjorden, facing west, the broadest inlet of Spitsbergen, the main landmass. It has a few wind gaps to the south and north-east o ...

Mary Baker Eddy
Mary Baker Eddy (July 16, 1821 – December 3, 1910) was an American religious leader and author who founded The Church of Christ, Scientist, in New England in 1879. She also founded ''The Christian Science Monitor'', a Pulitzer Prize-winning secular newspaper, in 1908, and three religious magazines: the ''Christian Science Sentinel'', ''The Christian Science Journal'', and ''The Herald of Christian Science''. She wrote numerous books and articles, the most notable of which was '' Science and Health with Key to the Scriptures'', which had sold over nine million copies as of 2001. Members of The First Church of Christ, Scientist consider Eddy the "discoverer" of Christian Science, and adherents are therefore known as Christian Scientists or students of Christian Science. The church is sometimes informally known as the Christian Science church. Eddy was named one of the "100 Most Significant Americans of All Time" in 2014 by ''Smithsonian Magazine'', and her book ''Science and H ...
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Christian Science
Christian Science is a set of beliefs and practices associated with members of the Church of Christ, Scientist. Adherents are commonly known as Christian Scientists or students of Christian Science, and the church is sometimes informally known as the Christian Science church. It was founded in 19th-century New England by Mary Baker Eddy, who wrote the 1875 book '' Science and Health with Key to the Scriptures'', which outlined the theology of Christian Science. The book became Christian Science's central text, along with the Bible, and by 2001 had sold over nine million copies. Eddy and 26 followers were granted a charter by the Commonwealth of Massachusetts in 1879 to found the "Church of Christ (Scientist)"; the church would be reorganized under the name " Church of Christ, Scientist" in 1892. The Mother Church, The First Church of Christ, Scientist, was built in Boston, Massachusetts, in 1894. Christian Science became the fastest growing religion in the United States, with ...
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United States Court Of Appeals For The Fourth Circuit
The United States Court of Appeals for the Fourth Circuit (in case citations, 4th Cir.) is a federal court located in Richmond, Virginia, with appellate jurisdiction over the district courts in the following districts: * District of Maryland *Eastern District of North Carolina * Middle District of North Carolina *Western District of North Carolina * District of South Carolina * Eastern District of Virginia * Western District of Virginia * Northern District of West Virginia *Southern District of West Virginia The court is based at the Lewis F. Powell Jr. United States Courthouse in Richmond, Virginia. With 15 authorized judgeships, it is mid-sized among the 13 United States Courts of Appeals. __TOC__ Current composition of the court : Vacancies and pending nominations List of former judges Chief judges Succession of seats ...
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4th Cir
Fourth or the fourth may refer to: * the ordinal form of the number 4 * ''Fourth'' (album), by Soft Machine, 1971 * Fourth (angle), an ancient astronomical subdivision * Fourth (music), a musical interval * ''The Fourth'' (1972 film), a Soviet drama See also * * * 1/4 (other) * 4 (other) * The fourth part of the world (other) * Forth (other) * Quarter (other) * Independence Day (United States) Independence Day (colloquially the Fourth of July) is a federal holiday in the United States commemorating the Declaration of Independence, which was ratified by the Second Continental Congress on July 4, 1776, establishing the United States ...

Certiorari
In law, ''certiorari'' is a court process to seek judicial review of a decision of a lower court or government agency. ''Certiorari'' comes from the name of an English prerogative writ, issued by a superior court to direct that the record of the lower court be sent to the superior court for review. The term is Latin for "to be made certain", and comes from the opening line of such writs, which traditionally began with the Latin words "''Certiorari volumus''..." ("We wish to be made certain..."). Derived from the English common law, ''certiorari'' is prevalent in countries utilising, or influenced by, the common law''.'' It has evolved in the legal system of each nation, as court decisions and statutory amendments are made. In modern law, ''certiorari'' is recognized in many jurisdictions, including England and Wales (now called a "quashing order"), Canada, India, Ireland, the Philippines and the United States. With the expansion of administrative law in the 19th and 20th cen ...
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Estate Tax In The United States
The estate tax in the United States is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred by will or, if the person has no will, according to state laws of intestacy. Other transfers that are subject to the tax can include those made through a trust and the payment of certain life insurance benefits or financial accounts. The estate tax is part of the federal unified gift and estate tax in the United States. The other part of the system, the gift tax, applies to transfers of property during a person's life. In addition to this federal estate tax, many states have enacted similar taxes. These taxes may be termed " inheritance taxes" to the extent the tax is payable by a person who inherits money or property of a person who has died, as opposed to an estate tax, which is a levy on the estate (money and property) of a person who has died. The estate tax is often the subject of political debate, and opponents call it the ...
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Inheritance Tax
An inheritance tax is a tax paid by a person who inherits money or property of a person who has died, whereas an estate tax is a levy on the estate (money and property) of a person who has died. International tax law distinguishes between an estate tax and an inheritance tax—an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the estate's beneficiaries. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax. For historical reasons, the term death duty is still used colloquially (though not legally) in the UK and some Commonwealth countries. For political, statutory and other reasons, the term death tax is sometimes used to refer to estate tax in the United States. Varieties of inheritance and estate taxes * Belgium, droits de succession or erfbelasting (Inheritance tax). Collected at t ...
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