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Untermyer v. Anderson, 276 U.S. 440 (1928)
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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.
Untermyer v. Anderson, 276 U.S. 440 (1928)
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Untermyer v. Anderson No. 221 Argued February 27, 1928 Decided April 9, 1928 276 U.S. 440
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. The gift tax provisions of the Revenue Act, approved June 2, 1924 (see Blodgett v. Holden, 275 U.S. 142), must be construed as applying to gifts made at any time during that calendar year. P. 445.
2. So far as applicable to bona fide gifts not made in anticipation of death, and fully consummated prior to June 2, 1924, those provisions are arbitrary and invalid under the Due Process Clause of the Fifth Amendment. Id.
3. The mere fact that a gift was made while the bill containing the questioned provisions was in the last stage of progress through Congress is not enough to differentiate this cause from the former one, and to relieve the legislation of its arbitrary character. P. 445.
18 F.2d 1023 reversed.
Certiorari, 274 U.S. 730, to a judgment of the circuit court of appeals which affirmed a judgment of the district court in favor of the Collector in an action against him to recover an amount collected as a gift tax.
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Chicago: U.S. Supreme Court, "Syllabus," Untermyer v. Anderson, 276 U.S. 440 (1928) in 276 U.S. 440 276 U.S. 444. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=HPNYXYUDLVJNXD6.
MLA: U.S. Supreme Court. "Syllabus." Untermyer v. Anderson, 276 U.S. 440 (1928), in 276 U.S. 440, page 276 U.S. 444. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=HPNYXYUDLVJNXD6.
Harvard: U.S. Supreme Court, 'Syllabus' in Untermyer v. Anderson, 276 U.S. 440 (1928). cited in 1928, 276 U.S. 440, pp.276 U.S. 444. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=HPNYXYUDLVJNXD6.
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