MCCORMICK ET AL., EXECUTORS,
v.
BURNET, COMMISSIONER OF INTERNAL REVENUE

U.S. | 1931-03-02
No. 542
283 U.S. 784 Supreme Court of the United States (1931) Negative Treatment
Cited by 96 cases
Per_curiam
Per Curiam:

[*784] Per Curiam:

The question in this case is that of the construction of § 402 (c) of the Revenue Act of 1921, c.,‘136, 42 Stat. 227, 278, a provision similar to that of § 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 prospectively a tax with respect to transfers or trusts of the sort here involved, the judgment of the Circuit Court of Appeals for the Seventh. Circuit is reversed upon the authority of May v. Heiner, 281 U. S. 238.

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Cited By (42 total)

  • Helvering v. Hallock, 309 U.S. 106 (U.S. 1940)
    …inter vivos, did not constitute a sufficient postponement of the remainder to bring it into the grantor’s gross estate. May v. Heiner, 281 U. S. 238; Burnet v. Northern Trust Co., 283 U. S. 782; Morsman v. Burnet, 283 U. S. 783; McCormick v. Burnet, 283 U. S. 784. The speculative arguments that may be drawn from ad hoc legislation affecting one set of decisions and the want of such legislation to modify another set of decisions dealing with a somewhat different though cognate problem are well illustrated by…
    1 / 2
  • Hassett v. Welch, 303 U.S. 303 (U.S. 1938)
    …p. 536; Lewellyn v. Frick, 268 U. S. 238, 252. May v. Heiner, 281 U. S. 238, construing § 402 (c) of the Revenue Act of 1918, 40 Stat. 1057, 1097. Burnet v. Northern Trust Co., 283 U. S. 782; Morsman v. Burnet, 283 U. S. 783; McCormick v. Burnet, 283 U. S. 784, construing § 402 (c) of the Revenue Act of 1921 and § 302 (c) of the Revenue Act of 1924. Cong. Rec., 71st Cong., 3rd Sess., Vol. 74, Part 7, p. 7198. Cong. Rec., 71st Cong., 3rd Sess., Vol. 74, Part 7, pp. 7198-7199. C. B. X-1, 450. The report…
  • Commissioner of Internal Revenue v. Est. of Church, 335 U.S. 632 (U.S. 1949)
    …riam opinions, thus upsetting the century-old historic meaning and the long standing Treasury interpretation of the “possession or enjoyment” clause. Burnet v. Northern Trust Co., 283 U. S. 782; Morsman v. Burnet, 283 U. S. 783; McCormick v. Burnet, 283 U.S. 784. March 3, 1931, the next day after the three per curiam opinions were rendered, Acting Secretary of the Treasury Ogden Mills wrote a letter to the Speaker of the House explaining the holdings in May v. Heiner and the three cases decided the day bef…
    1 / 5

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