US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

NICHOLS V. COOLIDGE, 274 U. S. 531 (1927)

Subscribe to Cases that cite 274 U. S. 531 RSS feed for this section

U.S. Supreme Court

Nichols v. Coolidge, 274 U.S. 531 (1927)

Nichols v. Coolidge

No. 88

Argued January 6, 7, 1927

Decided May 31, 1927

274 U.S. 531


1. An absolute conveyance of real estate made without money consideration by deed to the grantor's children is not a transfer intended to take effect in possession or enjoyment at or after the grantor's death within the intendment of § 402, par. (c) of the Revenue Act approved February 24, 1919, "Estate Tax," although the premises were contemporaneously leased by the grantees to the grantor for one year or any renewal thereof, but subject to the lessors' right to terminate the term during any year, and although the parties contemplated that the grantor should enjoy the property for residential purposes as long as she desired, but made no valid agreement to that effect. P. 274 U. S. 538.

2. Section 402(c), supra, insofar as it requires that there shall be included in the gross estate the value of property transferred by a decedent prior to its passage merely because the conveyance was to take effect in possession or enjoyment at or after his death, violates the Fifth Amendment. P. 274 U. S. 542.

4 F.2d 112 affirmed.

Error to a judgment of the district court, recovered by Coolidge and Loring, Executors, from Nichols, Collector, representing the amount of certain federal estate taxes unlawfully assessed and collected over their protest. chanroblesvirtualawlibrary

Page 274 U. S. 532

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™