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Crane v. Commissioner, 331 U.S. 1 (1947), was a case heard before the United States Supreme Court concerning the value, for tax purposes, of inherited property with a nonrecourse mortgage encumbering it. [1] According to Boris I. Bittker, Crane "laid the foundation stone of most tax shelters." Chief Justice Fred M. Vinson wrote the opinion.
The cranes, being light of wing, fled away at his approach, while the geese, being slower of flight and heavier in their bodies, were captured. The cranes' beauty and spectacular mating dances have made them highly symbolic birds in many cultures with records dating back to ancient times.
Grey crowned crane with nest in Hellabrunn Zoo, Munich. Grey crowned cranes time their breeding season around the rains, although the effect varies geographically. In East Africa the species breeds year-round, but most frequently during the drier periods, whereas in Southern Africa the breeding season is timed to coincide with the rains. [4]
The common crane (Grus grus), also known as the Eurasian crane, is a bird of the family Gruidae, the cranes.A medium-sized species, it is the only crane commonly found in Europe besides the demoiselle crane (Grus virgo) and the Siberian crane (Leucogeranus leucogeranus) that only are regular in the far eastern part of the continent.
Jeanne Elizabeth Crain (May 25, 1925 – December 14, 2003) was an American actress. She was nominated for an Academy Award for Best Actress for her title role in Pinky (1949).
The crane is carved in a South Korean 500 won coin. In Korea, the red-crowned crane is called durumi or hak and it is considered a symbol of longevity, purity, and peace. Korean seonbis regarded the bird as an icon of their constancy. The red-crowned crane is depicted on the South Korean 500 won coin and is the symbol of Incheon.
There are only two suprafamilial clades (natural groups) among the birds traditionally classified as Gruiformes. Rails (), flufftails (Sarothruridae), finfoots and sungrebe (Heliornithidae), adzebills (Aptornithidae), trumpeters (), limpkin (), and cranes compose the suborder Grues and are termed "core-Gruiformes". [4]
Niles was born in Seattle, Washington, in 1957–1959 (depending on different timelines), [5] to Hester Crane, a psychiatrist, and Martin Crane, a police officer. Like his older brother Frasier, Niles was named for one of his mother's lab rats. [6] Also like Frasier, Niles was an unusually sensitive child and a frequent target for bullies.