United States Trust Co. v. Helvering, 307 U.S. 57 (1939)
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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.
United States Trust Co. v. Helvering, 307 U.S. 57 (1939)
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United States Trust Co. v. Helvering No. 453 Argued March 3, 1939 Decided April 17, 1939 307 U.S. 57
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. An estate tax is not a tax upon the property of which an estate is composed, but is an excise upon the transfer of or shifting in relationships to property at death. P. 60.
2. The proceeds of a War Risk Insurance policy payable to a deceased veteran’s widow were properly included in his gross estate for the purpose of computing the federal estate tax. Revenue Act of 1926, § 302(g), as amended. P. 60.
3. Section 22 of the World War Veterans’ Act, 1924, providing that such insurance "shall be exempt from all taxation," does not prevent. P. 59.
4. No provision of the Government’s contract with an insured veteran is impaired in violation of the Fifth Amendment by the inclusion in his gross estate of proceeds of a War Risk Insurance policy for the purpose of computing the federal estate tax. P. 60.
98 F.2d 734 affirmed.
Certiorari, 305 U.S. 591, to review the affirmance of a decision of the Board of Tax Appeals sustaining a determination of a deficiency in federal estate tax.
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Chicago: U.S. Supreme Court, "Syllabus," United States Trust Co. v. Helvering, 307 U.S. 57 (1939) in 307 U.S. 57 307 U.S. 58. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=43AWUZCKTACA33D.
MLA: U.S. Supreme Court. "Syllabus." United States Trust Co. v. Helvering, 307 U.S. 57 (1939), in 307 U.S. 57, page 307 U.S. 58. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=43AWUZCKTACA33D.
Harvard: U.S. Supreme Court, 'Syllabus' in United States Trust Co. v. Helvering, 307 U.S. 57 (1939). cited in 1939, 307 U.S. 57, pp.307 U.S. 58. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=43AWUZCKTACA33D.
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