Humes v. United States, 276 U.S. 487 (1928)

Name: Humes v. United States, 276 U.S. 487 (1928) - Syllabus
Author: U.S. Supreme Court

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Humes v. United States

No. 376

Argued March 9, 1928
Decided April 9, 1928
276 U.S. 487

CERTIORARI TO THE COURT OF CLAIMS

Syllabus

Under § 403(a)(3), of the Revenue Act of 1918, which provides that bequests to charitable corporations may be deducted in determining the net estate subject to estate tax, a contingent bequest the value of which cannot be determined from any known data, but depends on mere speculation, is not deductible. P. 493.

63 Ct.Cls. 613 affirmed.

Certiorari, 275 U.S. 515, to a judgment of the Court of Claims, rejecting a claim for refund of part of an estate tax.

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Chicago: U.S. Supreme Court, "Syllabus," Humes v. United States, 276 U.S. 487 (1928) in 276 U.S. 487 276 U.S. 490. Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=HTH4YSIXI7BTNHS.

MLA: U.S. Supreme Court. "Syllabus." Humes v. United States, 276 U.S. 487 (1928), in 276 U.S. 487, page 276 U.S. 490. Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=HTH4YSIXI7BTNHS.

Harvard: U.S. Supreme Court, 'Syllabus' in Humes v. United States, 276 U.S. 487 (1928). cited in 1928, 276 U.S. 487, pp.276 U.S. 490. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=HTH4YSIXI7BTNHS.