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Maas v. Higgins, 312 U.S. 443 (1941)
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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.
Maas v. Higgins, 312 U.S. 443 (1941)
Maas v. Higgins No. 274 Argued February 3, 1941 Decided March 3, 1941 * 312 U.S. 443
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. Where an executor elects, under § 302(j) of the Revenue Act of 1926, as added by § 202(a) of the Revenue Act of 1935, to have the estate valued as of one year after death, or to have items of the estate which have been disposed of during the year valued as of the time of disposition, rents, dividends and interest accrued and received between the time of death and the time of such valuation should not be included as part of the value of the gross estate. P. 446.
2. Art. 11, T.R. 80 (1937 ed.), to the contrary, is invalid. P. 446.
111 F.2d 78; 114 id. 1017, reversed.
Certiorari, 311 U.S. 626, to review judgments sustaining deficiency assessments of estate taxes. No. 274 was a suit against a Collector to recover an alleged overpayment. For the opinion of the District Court, see 29 F.Supp. 996. The other two cases were decided in the first instance by the Board of Tax Appeals, whose decision, 41 B.T.A. 1178, sustaining the Commissioner was affirmed by the court below on a petition to review it.
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Chicago: U.S. Supreme Court, "Syllabus," Maas v. Higgins, 312 U.S. 443 (1941) in 312 U.S. 443 312 U.S. 444. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=T89WIVJL5ZZB4NI.
MLA: U.S. Supreme Court. "Syllabus." Maas v. Higgins, 312 U.S. 443 (1941), in 312 U.S. 443, page 312 U.S. 444. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=T89WIVJL5ZZB4NI.
Harvard: U.S. Supreme Court, 'Syllabus' in Maas v. Higgins, 312 U.S. 443 (1941). cited in 1941, 312 U.S. 443, pp.312 U.S. 444. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=T89WIVJL5ZZB4NI.
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