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Gwinn v. Commissioner, 287 U.S. 224 (1932)
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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.
Gwinn v. Commissioner, 287 U.S. 224 (1932)
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Gwinn v. Commissioner of Internal Revenue No. 31 Argued November 9, 10, 1932 Decided December 5, 1932 287 U.S. 224
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
1. The provision of the Revenue Act of 1924 for including the interest of a joint tenant of property in computing transfer taxes on his estate, is applicable to tenancies created before September 8, 1916, when the first of the recent federal statutes providing for such taxation became effective. P. 226.
2. A state rule that the accrual of property resulting to one of two joint tenants from the death of the other is not to be taxed if not taxable under statutes in force when the tenancy was created could not limit the power of Congress in respect of federal taxation. P. 227.
3. Where by the state law (as in California), the rights of the future survivor of two joint tenants are not irrevocably fixed at the creation of the tenancy, but the joint estate may be terminated by the voluntary conveyance of either tenant, or by partition, or involuntary alienation under execution, a co-tenant’s death, by ending the right to effect such changes, presents a proper occasion for imposing a federal transfer tax under the Act of 1924, passed before the death, though after the creation of the tenancy. Tyler v. United States, 281 U.S. 497. P. 228.
54 F.2d 728 affirmed.
Certiorari, 286 U.S. 537, to review the affirmance of an order of the Board of Tax Appeals, 20 B.T.A. 1052, which had sustained an appraisal of a decedent’s estate by the Commissioner of Internal Revenue.
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Chicago: U.S. Supreme Court, "Syllabus," Gwinn v. Commissioner, 287 U.S. 224 (1932) in 287 U.S. 224 287 U.S. 225. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=MIYJ1E6P3TJSATY.
MLA: U.S. Supreme Court. "Syllabus." Gwinn v. Commissioner, 287 U.S. 224 (1932), in 287 U.S. 224, page 287 U.S. 225. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=MIYJ1E6P3TJSATY.
Harvard: U.S. Supreme Court, 'Syllabus' in Gwinn v. Commissioner, 287 U.S. 224 (1932). cited in 1932, 287 U.S. 224, pp.287 U.S. 225. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=MIYJ1E6P3TJSATY.
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