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United States v. Jones, 236 U.S. 106 (1915)
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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. Jones, 236 U.S. 106 (1915)
United States v. Jones No. 450 Argued December 9, 1914 Decided January 25, 1915 236 U.S. 106
APPEAL FROM THE COURT OF CLAIMS
Syllabus
The tax imposed by the War Revenue Act of 1898 was purely a succession tax. It was not laid upon the entire estate, but was a charge upon the transmission of personal property from a deceased owner to legatees or distributees.
Personal property does not pass directly from a decedent to legatees or distributees, but goes primarily to the executor or administrator who passes to them the residue after settlement of the estate.
Until in due course of the administration of an estate it has been ascertained that a surplus remains, it cannot be said that the legatees or distributees are certainly entitled to receive or enjoy any part of the property, and so held as to an estate of one dying prior to July 1, 1902, that, until such fact was ascertained the interests of legatees and distributees were not absolute, but were contingent within the meaning of § 29 of the War Revenue Act of 1898 and of § 3 of the Refunding Act of June 27, 1902. Vanderbilt v. Eidman, 196 U.S. 480; Hertz v. Woodman, 218 U.S. 205, distinguished.
49 Ct.Cl. 408 affirmed.
The facts, which involve the construction of the War Revenue Act of 1898 and the subsequent Acts relating thereto, and their application to inheritances, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Jones, 236 U.S. 106 (1915) in 236 U.S. 106 236 U.S. 108. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=T4C6NDH4X4NYNK5.
MLA: U.S. Supreme Court. "Syllabus." United States v. Jones, 236 U.S. 106 (1915), in 236 U.S. 106, page 236 U.S. 108. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=T4C6NDH4X4NYNK5.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Jones, 236 U.S. 106 (1915). cited in 1915, 236 U.S. 106, pp.236 U.S. 108. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=T4C6NDH4X4NYNK5.
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