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Burnet v. Guggenheim, 288 U.S. 280 (1933)
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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.
Burnet v. Guggenheim, 288 U.S. 280 (1933)
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 288 U.S. 275, click here.
Burnet v. Guggenheim No. 283 Argued January 11, 1933 Decided February 6, 1933 288 U.S. 280
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. Under the Revenue Act of 1924, §§ 319, 320, taxing transfers by gift, a transfer of title by deed of trust reserving power of revocation in the grantor was not taxable while that power existed, but became so when it was surrendered. P. 283.
2. The provision was not aimed at every transfer of the legal title without consideration, but at transfers of title that have the quality of a gift, and a gift is not consummated until put beyond recall. P. 286.
3. Uncertainties in statutes should be so resolved as to avoid unnecessary hardships. P. 285.
4. In applying the rule that doubt in a taxing act hall be resolved in favor of the taxpayer, the court must consider the effect of a proposed liberal construction not only upon the taxpayer in the case before it, but also upon others, differently circumstanced, upon whom it would operate illiberally, and must endeavor to strike a balance of advantage. P. 286.
5. The statutory concept of a transfer by gift is illuminated by the other provisions taxing transfer by death, as to which the essence of a transfer had come to be identified more nearly with a change of economic benefits than with technicalities of title. P. 286.
58 F.2d 188 reversed.
Certiorari, 287 U.S. 587, to review the reversal of a decision of the Board of Tax Appeals, 24 B.T.A. 1181, affirming the assessment of a gift tax.
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Chicago: U.S. Supreme Court, "Syllabus," Burnet v. Guggenheim, 288 U.S. 280 (1933) in 288 U.S. 280 288 U.S. 281. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=3NEY32HK3G7U9PT.
MLA: U.S. Supreme Court. "Syllabus." Burnet v. Guggenheim, 288 U.S. 280 (1933), in 288 U.S. 280, page 288 U.S. 281. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=3NEY32HK3G7U9PT.
Harvard: U.S. Supreme Court, 'Syllabus' in Burnet v. Guggenheim, 288 U.S. 280 (1933). cited in 1933, 288 U.S. 280, pp.288 U.S. 281. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=3NEY32HK3G7U9PT.
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