UNITED STATES SUPREME COURT DECISIONS ON-LINE

MORSMAN v. BURNET, 283 U.S. 783 (1931)

Subscribe to Cases that cite 283 U.S. 783 RSS feed for this section

U.S. Supreme Court

MORSMAN v. BURNET, 283 U.S. 783 (1931)

283 U.S. 783

Edgar M. MORSMAN, Jr., Administrator of the Estate of Edgar M. Morsman, petitioner,
v.
David BURNET, Commissioner of Internal Revenue.
No. 581.

Supreme Court of the United States

March 2, 1931

Mr. Edgar M. Morsman, Jr., of Omaha, Neb., for petitioner.

The Attorney General, for respondent.

PER CURIAM.

The question in this case is that of the construction of section 302( c) of the Revenue Act of 1924, c. 234, 43 Stat. 253, 304 (26 USCA 1094 note), a provision similar to that of section 402(c) of the Revenue Act of 1918, c. 18, 40 Stat. 1057, 1097, which has already been construed by this Court, and, in this view, there being no question of the constitutional authority of the Congress to impose prosepctively a tax with respect to transfers or tursts of the sort here involved, the judgment of the United States Circuit Court of Appeals for the Eighth Circuit 44 F.(2d) 902 is reversed upon the authority of May v. Heiner, 281 U.S. 238, 50 S. Ct. 286, 67 A. L. R. 1244.


chanrobles.com



ChanRobles Professional Review, Inc.

ChanRobles Professional Review, Inc. : www.chanroblesprofessionalreview.com
ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com
ChanRobles CPA Review Online

ChanRobles CPALE Review Online : www.chanroblescpareviewonline.com
ChanRobles Special Lecture Series

ChanRobles Special Lecture Series - Memory Man : www.chanroblesbar.com/memoryman