|
|
Griswold v. Helvering, 290 U.S. 56 (1933)
Contents:
Show Summary
Hide Summary
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.
Griswold v. Helvering, 290 U.S. 56 (1933)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 290 U.S. 47, click here.
Griswold v. Helvering No. 38 Argued October 19, 20, 1933 Decided November 6, 1933 290 U.S. 56
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
Syllabus
1. Section 402 of the Revenue Act of 1921 provides that, in determining the value of the gross estate of a decedent for the purpose of the federal estate tax, there shall be included the value at the time of his death of all property "to the extent of the interest therein held jointly or as tenants by the entirety by the decedent and any other person." Held, the inclusion, in the gross estate of a decedent who died while the provision of this section was in effect, of one-half the value of property held by him and his wife as joint tenants, though the tenancy was created prior to the effective date of the statute, was not a retroactive application of the statute. P. 58.
2. The cessation at death of decedent’s interest in, and control over, half of property held with another as joint tenants presented a proper occasion for the imposition of a tax. Gwinn v. Commissioner, 287 U.S. 224. P. 58.
62 F.2d 591 affirmed.
Certiorari, 289 U.S. 722, to review a judgment affirming a decision of the Board of Tax Appeals, 23 B.T.A. 635, redetermining a deficiency in estate tax.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Griswold v. Helvering, 290 U.S. 56 (1933) in 290 U.S. 56 290 U.S. 57. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=QIND25MT71UTYSV.
MLA: U.S. Supreme Court. "Syllabus." Griswold v. Helvering, 290 U.S. 56 (1933), in 290 U.S. 56, page 290 U.S. 57. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=QIND25MT71UTYSV.
Harvard: U.S. Supreme Court, 'Syllabus' in Griswold v. Helvering, 290 U.S. 56 (1933). cited in 1933, 290 U.S. 56, pp.290 U.S. 57. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=QIND25MT71UTYSV.
|