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Lang v. Commissioner, 304 U.S. 264 (1938)
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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.
Lang v. Commissioner, 304 U.S. 264 (1938)
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Lang v. Commissioner No. 919 Argued April 28, 1938 Decided May 16, 1938 304 U.S. 264
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
1. Under § 301(g) Revenue Act, 1926, and T.R. 70, Arts. 25 and 28, promulgated thereunder, only one-half of the insurance (in excess of the $40,000 exemption) collected on policies issued on the life of a decedent after his marriage and payable to his wife is to be reckoned as part of his gross estate where the marriage was governed by the community law of the Washington and all of the premiums were paid from the community property. P. 267.
2. The ruling is the same where the facts are as above stated except that the beneficiaries of the policies were the children of the marriage. Id.
3. But where the policy was issued before the marriage, and the premiums were paid in part from the husband’s funds and in part from community funds, the wife being the beneficiary named in the policy, the amount to be reckoned as part of the husband’s gross estate is the amount collected diminished by one-half of that proportion of it which the premiums satisfied with community funds bear to all premiums paid. Id.
4. The definition in T.R. 70, Arts. 25 and 28, of the expression "policies taken out by the decedent upon his own life," found in the Revenue Act of 1926, having been contained in earlier regulations under earlier revenue Acts using the same expression, must be treated (nothing else appearing) as approved by Congress. P. 268.
Response to questions certified in relation to an estate tax assessment upheld by the Board of Tax Appeals, 34 B.T.A. 337, and on review by the court below.
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Chicago: U.S. Supreme Court, "Syllabus," Lang v. Commissioner, 304 U.S. 264 (1938) in 304 U.S. 264 304 U.S. 265–304 U.S. 266. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=2IPN6M35QCGUQNN.
MLA: U.S. Supreme Court. "Syllabus." Lang v. Commissioner, 304 U.S. 264 (1938), in 304 U.S. 264, pp. 304 U.S. 265–304 U.S. 266. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2IPN6M35QCGUQNN.
Harvard: U.S. Supreme Court, 'Syllabus' in Lang v. Commissioner, 304 U.S. 264 (1938). cited in 1938, 304 U.S. 264, pp.304 U.S. 265–304 U.S. 266. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=2IPN6M35QCGUQNN.
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