Anti-Byrum Rule (law) and Cecil (as used in expressions) (sh)

Anti-Byrum Rule (law)

A statutory rule reversing the Supreme Courts decision in Byrum vs. United States, under which a decedents gross estate includes the value of closely-held stock given away before death if the decedent retained the right to vote the stock.

Cecil (as used in expressions) (sh)

Lawrence Cecil Adler

Beaton Sir Cecil Walter Hardy

Cecil Robert 1st earl of Salisbury

Cecil William 1st Baron Burghley

Day Lewis Cecil

DeMille Cecil Blount

Forester Cecil Scott

Rhodes Cecil John

Cecil Antonio Richardson

Cecil of Chelwood Edgar Algernon Robert Gascoyne Cecil 1st Viscount

Salisbury Robert Arthur Talbot Gascoyne Cecil 3rd marquess of

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