|
|
Estate of Rogers v. Commissioner, 320 U.S. 410 (1943)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Estate of Rogers v. Commissioner, 320 U.S. 410 (1943)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 320 U.S. 401, click here.
Estate of Rogers v. Commissioner of Internal Revenue No. 66 Argued November 18, 19, 1943 Decided December 6, 1943 320 U.S. 410
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT.
Syllabus
1. The value of property in respect of which a decedent exercised by will a general power of appointment, held, under § 302(f) of the Revenue Act of 1926, includible in his gross estate for the purpose of the federal estate tax, without deduction for any property appointed to persons who (under the will of The creator of the power) would have come into enjoyment of other interests in the property had the power not been exercised. P. 413.
2. Whether, under § 302(f), there has been a "passing" of property by a testamentary exercise of a general power of appointment is a federal question, once state law has made clear that the appointment had legal validity and brought into being new interests in property. P. 414.
3. Helvering v. Grinnell, 294 U.S. 153, distinguished. P. 415.
135 F.2d 35 affirmed.
Certiorari, 320 U.S. 210, to review the reversal of a decision of the Board of Tax Appeals which determined that there was an overpayment of estate tax.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Estate of Rogers v. Commissioner, 320 U.S. 410 (1943) in 320 U.S. 410 320 U.S. 411. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=14ZY7A1ZZYDRV3P.
MLA: U.S. Supreme Court. "Syllabus." Estate of Rogers v. Commissioner, 320 U.S. 410 (1943), in 320 U.S. 410, page 320 U.S. 411. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=14ZY7A1ZZYDRV3P.
Harvard: U.S. Supreme Court, 'Syllabus' in Estate of Rogers v. Commissioner, 320 U.S. 410 (1943). cited in 1943, 320 U.S. 410, pp.320 U.S. 411. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=14ZY7A1ZZYDRV3P.
|