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Wickwire v. Reinecke, 275 U.S. 101 (1927)
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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.
Wickwire v. Reinecke, 275 U.S. 101 (1927)
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Wickwire v. Reinecke No. 149 Submitted October 3, 1927 Decided November 21, 1927 275 U.S. 101
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
Syllabus
1. A decision of the Commissioner of Internal Revenue that property of a decedent was transferred by him in contemplation of death, within the meaning of § 402c, Revenue Act of 1918 (estate tax), is not conclusive, but the burden of proving it incorrect is on the party suing the collector to recover taxes based upon it. P. 105.
2. Evidence on this question held sufficient to go to the jury. P. 104.
3. The right to a jury in a suit to recover taxes from a collector is not based on the Seventh Amendment, but arises by implication from § 3226, Rev.Stats., allowing a suit "at law." P. 105. 14 F.2d 956, reversed.
Certiorari, 273 U.S. 687, to a judgment of the circuit court of appeals which affirmed a judgment of the district court dismissing a suit brought to recover from the Collector money demanded, and paid under protest, as an estate tax.
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Chicago: U.S. Supreme Court, "Syllabus," Wickwire v. Reinecke, 275 U.S. 101 (1927) in 275 U.S. 101 275 U.S. 102. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=DAATV6AWW9T12TW.
MLA: U.S. Supreme Court. "Syllabus." Wickwire v. Reinecke, 275 U.S. 101 (1927), in 275 U.S. 101, page 275 U.S. 102. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=DAATV6AWW9T12TW.
Harvard: U.S. Supreme Court, 'Syllabus' in Wickwire v. Reinecke, 275 U.S. 101 (1927). cited in 1927, 275 U.S. 101, pp.275 U.S. 102. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=DAATV6AWW9T12TW.
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