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Helvering v. Grinnell, 294 U.S. 153 (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.
Helvering v. Grinnell, 294 U.S. 153 (1935)
Helvering v. Grinnell No. 268 Argued January 16, 1935 Decided February 4, 1935 294 U.S. 153
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
Property does not pass under a general power of appointment exercised by will, within the meaning of § 302(f), Revenue Act of 1926, where the person named as appointee elects to renounce the appointment and take as remainderman under another will, which created the power. P. 155.
70 F.2d 705 affirmed.
Certiorari, 293 U.S. 543, to review the reversal of an order of the Board of Tax Appeals. The Board sustained the Commissioner in assessing a deficiency in a federal estate tax because of failure to include in gross estate the value of property which he thought had passed under the exercise by the testatrix of a general power of appointment.
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Chicago:
U.S. Supreme Court, "Syllabus," Helvering v. Grinnell, 294 U.S. 153 (1935) in 294 U.S. 153 Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=SFA38LVSFAFLNJG.
MLA:
U.S. Supreme Court. "Syllabus." Helvering v. Grinnell, 294 U.S. 153 (1935), in 294 U.S. 153, Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=SFA38LVSFAFLNJG.
Harvard:
U.S. Supreme Court, 'Syllabus' in Helvering v. Grinnell, 294 U.S. 153 (1935). cited in 1935, 294 U.S. 153. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=SFA38LVSFAFLNJG.
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