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Harris v. Commissioner, 340 U.S. 106 (1950)
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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.
Harris v. Commissioner, 340 U.S. 106 (1950)
Harris v. Commissioner of Internal Revenue No. 14 Argued October 16, 1950 Decided November 27, 1950 340 U.S. 106
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. Petitioner and her husband entered into an agreement for settlement of their property rights, conditioned on the entry of a decree of divorce in a suit then pending in Nevada. The divorce court approved the agreement and entered a decree of divorce. Both the agreement and the decree provided that the agreement should survive the decree. A federal gift tax was assessed on the amount by which the value of the property transferred to the husband exceeded that received by petitioner.
Held: the federal gift tax (26 U.S.C. §§ 1000, 1002) was not applicable. Pp. 108-113.
2. Petitioner having died since the submission of this case, and an administrator of her estate having not yet been appointed, the judgment of this Court is entered as of the date the case was submitted, in pursuance of the practice obtaining in those circumstances. Pp. 112-113.
178 F.2d 861, reversed.
The Commissioner’s determination of a gift tax deficiency for 1943 was expunged by the Tax Court. 10 T.C. 741. The Court of Appeals reversed. 178 F.2d 861. This Court granted certiorari, limited to questions 2 and 3 presented by the petition. 339 U.S. 917. Reversed, p. 113.
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Chicago: U.S. Supreme Court, "Syllabus," Harris v. Commissioner, 340 U.S. 106 (1950) in 340 U.S. 106 340 U.S. 107. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=USXZ94EA1N43RM2.
MLA: U.S. Supreme Court. "Syllabus." Harris v. Commissioner, 340 U.S. 106 (1950), in 340 U.S. 106, page 340 U.S. 107. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=USXZ94EA1N43RM2.
Harvard: U.S. Supreme Court, 'Syllabus' in Harris v. Commissioner, 340 U.S. 106 (1950). cited in 1950, 340 U.S. 106, pp.340 U.S. 107. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=USXZ94EA1N43RM2.
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