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May v. Heiner, 281 U.S. 238 (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.
May v. Heiner, 281 U.S. 238 (1930)
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May v. Heiner No. 311 Argued March 7, 1930 Decided April 14, 1930 281 U.S. 238
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
1. A transfer in trust by a grantor since deceased, under which the income was payable to decedent’s husband during his lifetime and after his death to the decedent during her lifetime, with remainder over to her children, held not made in contemplation of or intended to take effect in possession or enjoyment at or after death within the legal significance of those words, and that therefore the corpus of the trust should not be included in the value of the gross estate of the decedent for purposes of estate tax under § 402(c) of the Revenue Act of 1918. P. 243.
2. The estate tax of the Revenue Act of 1918, § 401, imposes an excise upon the transfer of an estate upon the death of the owner. P. 244.
32 F.2d 1017 reversed.
Certiorari, 280 U.S. 542, to review a judgment of the circuit court of appeals which affirmed a judgment of the district court, 25 F.2d 1004, sustaining a federal estate tax.
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Chicago: U.S. Supreme Court, "Syllabus," May v. Heiner, 281 U.S. 238 (1930) in 281 U.S. 238 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=59DZTTFII5XNSTF.
MLA: U.S. Supreme Court. "Syllabus." May v. Heiner, 281 U.S. 238 (1930), in 281 U.S. 238, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=59DZTTFII5XNSTF.
Harvard: U.S. Supreme Court, 'Syllabus' in May v. Heiner, 281 U.S. 238 (1930). cited in 1930, 281 U.S. 238. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=59DZTTFII5XNSTF.
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