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Kahn v. United States, 257 U.S. 244 (1921)
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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.
Kahn v. United States, 257 U.S. 244 (1921)
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Kahn v. United States No. 52 Argued November 15, 1921 Decided December 5, 1921 257 U.S. 244
APPEAL FROM THE COURT OF CLAIMS
Syllabus
Legacies of life interests in trust funds held vested in possession or enjoyment prior to July 1, 1902, within the meaning of the Refunding Act of June 27, 1902, and taxable under § 29 of the War Revenue Act of 1898, where, on or before July 1, 1902, the amounts of the legacies were ascertainable, all claim against the estate, save some for other taxes of relatively small amount, had been settled or barred, and the trustee were entitled to immediate possession of the funds from the executors and the beneficiaries to the beneficial enjoyment of the income. P. 247.
55 Ct.Clms. 271 affirmed.
Appeal from a judgment rejecting a claim for a refund of legacy taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Kahn v. United States, 257 U.S. 244 (1921) in 257 U.S. 244 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=FZ1SAJNWBGE3F44.
MLA: U.S. Supreme Court. "Syllabus." Kahn v. United States, 257 U.S. 244 (1921), in 257 U.S. 244, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=FZ1SAJNWBGE3F44.
Harvard: U.S. Supreme Court, 'Syllabus' in Kahn v. United States, 257 U.S. 244 (1921). cited in 1921, 257 U.S. 244. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=FZ1SAJNWBGE3F44.
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