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United States v. Kombst, 286 U.S. 424 (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.
United States v. Kombst, 286 U.S. 424 (1932)
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United States v. Kombst No. 74 Argued April 26, 27, 1932 Decided May 23, 1932 286 U.S. 424
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. In computing the federal estate tax under the Revenue Act of 1916, state succession taxes (distinguished from transfer taxes), are not deductible from the gross estate. Leach v. Nichols, 285 U.S. 165. P. 426.
2. Tax imposed by California Inheritance Tax Act, as amended in 1915, held a tax on succession, following decision of the state court. Id.
72 Ct.Cls. 695, 50 F.2d 1030, reversed.
Certiorari, 285 U.S. 532, to review a Judgment allowing a claim to recover part of an amount exacted as a federal estate tax.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Kombst, 286 U.S. 424 (1932) in 286 U.S. 424 286 U.S. 425. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=SGT6ZPRWAG5E859.
MLA: U.S. Supreme Court. "Syllabus." United States v. Kombst, 286 U.S. 424 (1932), in 286 U.S. 424, page 286 U.S. 425. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=SGT6ZPRWAG5E859.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Kombst, 286 U.S. 424 (1932). cited in 1932, 286 U.S. 424, pp.286 U.S. 425. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=SGT6ZPRWAG5E859.
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