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Corliss v. Bowers, 281 U.S. 376 (1930)
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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.
Corliss v. Bowers, 281 U.S. 376 (1930)
Corliss v. Bowers No. 344 Argued April 15, 16, 1930 Decided April 28, 1930 281 U.S. 376
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. Taxation is not so much concerned with the refinements of title as it is with actual command over the property taxed, the actual benefit for which the tax is paid. P. 378.
2. The income that is subject to a man’s unfettered command and that he is free to enjoy at his own option may be taxed to him as his income, whether he sees fit to enjoy it or not. P. 378.
3. Under § 219, (g), (h), of the Revenue Act of 1924, the income from a fund that has been transferred to trustees, in trust to lay the income to the donor’s wife for life with remainder over to their children, is to be included in computing his net income if he has reserved the power to alter or abolish the trust at will, and this applies to income actually paid over to the wife in the tax year. P. 377.
34 F.2d 656 affirmed.
Certiorari, 280 U.S. 543, to review a judgment of the circuit court of appeals which affirmed the district court, 30 F.2d 135, in dismissing an action to recover money paid as income taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Corliss v. Bowers, 281 U.S. 376 (1930) in 281 U.S. 376 281 U.S. 377. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=2Z9GC3LIQKHTRUX.
MLA: U.S. Supreme Court. "Syllabus." Corliss v. Bowers, 281 U.S. 376 (1930), in 281 U.S. 376, page 281 U.S. 377. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2Z9GC3LIQKHTRUX.
Harvard: U.S. Supreme Court, 'Syllabus' in Corliss v. Bowers, 281 U.S. 376 (1930). cited in 1930, 281 U.S. 376, pp.281 U.S. 377. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=2Z9GC3LIQKHTRUX.
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