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Blodgett v. Holden, 275 U.S. 142 (1927)
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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.
Blodgett v. Holden, 275 U.S. 142 (1927)
Blodgett v. Holden No. 154 Argued October 4, 1927 Decided November 21, 1927 * 275 U.S. 142
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
1. The Revenue Act of 1924, §§ 319-324, insofar as it undertakes to impose a tax on gifts fully consummated before its provisions taxing gifts came before Congress, is invalid under the Due Process Clause of the Fifth Amendment. McReynolds, J.; Taft, C.J., and Van Devanter and Butler, JJ., concurring. P. 147.
2. The provision of the Act in question should be construed, in favor of constitutionality, as meant to operate only from the date of the Act, and only to tax gifts thereafter made. Holmes, J.; Brandeis, Sanford, and Stone, JJ., concurring. P. 149.
Response to questions certified by the circuit court of appeals arising upon review by it of a judgment of the district court, 11 F.2d 180, in favor of the defendant, in a suit to recover money exacted of the plaintiff, Blodgett, by Holden, Collector, as a tax on gifts.
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Chicago: U.S. Supreme Court, "Syllabus," Blodgett v. Holden, 275 U.S. 142 (1927) in 275 U.S. 142 275 U.S. 144. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=N748WXMT3IDKQ68.
MLA: U.S. Supreme Court. "Syllabus." Blodgett v. Holden, 275 U.S. 142 (1927), in 275 U.S. 142, page 275 U.S. 144. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=N748WXMT3IDKQ68.
Harvard: U.S. Supreme Court, 'Syllabus' in Blodgett v. Holden, 275 U.S. 142 (1927). cited in 1927, 275 U.S. 142, pp.275 U.S. 144. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=N748WXMT3IDKQ68.
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