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Bingham v. United States, 296 U.S. 211 (1935)
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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.
Bingham v. United States, 296 U.S. 211 (1935)
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Bingham v. United States No. 83 Argued November 22, 1935 Decided December 9, 1935 296 U.S. 211
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
Syllabus
1. Acts of Congress are to be construed, if possible, so as to avoid grave doubts of their constitutionality. P. 218.
2. Section 402(f) of the Revenue Act of 1918, which declares that amounts in excess of $40,000 receivable by all beneficiaries, other than the executor, as insurance under policies taken out by a decedent upon his own life shall be included in his gross estate in determining the estate transfer tax is not to be construed as applicable to a policy taken out and made payable, directly or by assignment, to such a beneficiary long before the Act was passed, where no power was reserved in the decedent to change the beneficiary, pledge or assign the policy, revoke the assignment made, or surrender the policy without the beneficiary’s consent, even though, by the terms of the policy or assignment, if such beneficiary had not survived the decedent, the proceeds would have gone to the decedent’s estate. Lewellyn v. Frick, 268 U.S. 238. Pp. 217-219.
3. The title and possession of the beneficiary were irrevocably fixed by the terms of the policy or assignment, and no interest passed to the beneficiary as the result of the death of the insured. Helvering v. St. Louis Union Trust Co., ante, p. 39; Becker v. St. Louis Union Trust Co., ante, p. 48. P. 219.
4. Matters pertinent to an issue before the court and which were clearly presented to it are to be taken as covered by the decision, though not mentioned in the opinion. P. 218.
76 F.2d 573 reversed.
Certiorari to review a judgment reversing a judgment, 7 F.Supp. 907, in an action to recover the amount of a federal estate tax alleged to have been illegally exacted.
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Chicago: U.S. Supreme Court, "Syllabus," Bingham v. United States, 296 U.S. 211 (1935) in 296 U.S. 211 296 U.S. 212–296 U.S. 216. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=LJRTS78TK9W649Q.
MLA: U.S. Supreme Court. "Syllabus." Bingham v. United States, 296 U.S. 211 (1935), in 296 U.S. 211, pp. 296 U.S. 212–296 U.S. 216. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=LJRTS78TK9W649Q.
Harvard: U.S. Supreme Court, 'Syllabus' in Bingham v. United States, 296 U.S. 211 (1935). cited in 1935, 296 U.S. 211, pp.296 U.S. 212–296 U.S. 216. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=LJRTS78TK9W649Q.
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