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White v. Poor, 296 U.S. 98 (1935)
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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.
White v. Poor, 296 U.S. 98 (1935)
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White v. Poor No. 36 Argued October 16, 1935 Decided November 11, 1935 296 U.S. 98
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
Syllabus
Decedent, in her lifetime, conveyed property to herself and two others as trustees upon a trust which was terminable by joint action of the three trustees but which she, herself, reserved no power to modify. She resigned as trustee, but later, upon the resignation of her successor, was reappointed under a clause of the trust instrument providing that such vacancies could be filled by the other trustees with the approval of the beneficiaries.
Held:
1. That the power thus acquired to participate in terminating the trust, not being in any sense a power reserved by her in the trust instrument, was not a power "to alter, amend or revoke," within the meaning of § 302(d), Revenue Act, 1926. P. 101.
2. If that section, enacted after the date of the transfer, were deemed applicable, it would violate the Fifth Amendment. Helvering v. Helmholz, ante p. 93. P. 102.
75 F.2d 35 affirmed.
Certiorari, 295 U.S. 726, to review a judgment affirming a judgment against the Collector in a suit to recover money exacted as part of an estate tax.
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Chicago: U.S. Supreme Court, "Syllabus," White v. Poor, 296 U.S. 98 (1935) in 296 U.S. 98 296 U.S. 99. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=38W1E2YJMGPSD3J.
MLA: U.S. Supreme Court. "Syllabus." White v. Poor, 296 U.S. 98 (1935), in 296 U.S. 98, page 296 U.S. 99. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=38W1E2YJMGPSD3J.
Harvard: U.S. Supreme Court, 'Syllabus' in White v. Poor, 296 U.S. 98 (1935). cited in 1935, 296 U.S. 98, pp.296 U.S. 99. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=38W1E2YJMGPSD3J.
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