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Henslee v. Union Planters Nat. Bank & Trust Co., 335 U.S. 595 (1949)
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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.
Henslee v. Union Planters Nat. Bank & Trust Co., 335 U.S. 595 (1949)
Henslee v. Union Planters National Bank & Trust Co. No. 90 Argued December 14, 1948 Decided January 3, 1949 335 U.S. 595
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
Under a will, the testator’s entire estate was left in trust for his 85-year-old mother during her lifetime, after which certain specific bequests were made and the residue of the estate was to be divided equally among four named charities. The trustees were directed to pay the mother a stated monthly income, even if it should become necessary to invade the corpus of the trust, were further authorized to utilize any portion of the corpus for her "pleasure, comfort, and welfare," and were admonished that the "first object to be accomplished" was to provide for her "in such manner as she may desire." She died three years later without invading the corpus of the trust.
Held: under § 812(d) of the Internal Revenue Code, the charitable bequests were not deductible from the gross estate for estate tax purposes. Merchants Bank v. Commissioner, 320 U.S. 256. Pp. 595-600.
166 F.2d 993, reversed.
A federal district court dismissed a suit for refund of federal estate taxes. 74 F.Supp. 113. The Court of Appeals reversed. 166 F.2d 993. This Court granted certiorari. 335 U.S. 811. Reversed, p. 600.
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Chicago: U.S. Supreme Court, "Syllabus," Henslee v. Union Planters Nat. Bank & Trust Co., 335 U.S. 595 (1949) in 335 U.S. 595 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=D6RG62BSQQSCUBD.
MLA: U.S. Supreme Court. "Syllabus." Henslee v. Union Planters Nat. Bank & Trust Co., 335 U.S. 595 (1949), in 335 U.S. 595, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=D6RG62BSQQSCUBD.
Harvard: U.S. Supreme Court, 'Syllabus' in Henslee v. Union Planters Nat. Bank & Trust Co., 335 U.S. 595 (1949). cited in 1949, 335 U.S. 595. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=D6RG62BSQQSCUBD.
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