|
|
Freeman v. Hewitt, 329 U.S. 249 (1946)
Contents:
Show Summary
Hide Summary
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.
Freeman v. Hewitt, 329 U.S. 249 (1946)
Freeman v. Hewitt No. 3 Argued November 8, 1944 Reargued October 14, 1946 Decided December 16, 1946 329 U.S. 249
APPEAL FROM THE SUPREME COURT OF INDIANA
Syllabus
A trustee of an estate created by the will of a decedent domiciled in Indiana at the time of his death instructed his Indiana broker to arrange for the sale of certain securities at stated prices. They were offered for sale on the New York Stock Exchange through the Indiana broker’s New York correspondents. When a purchaser was found, the trustee delivered the securities in Indiana to his Indiana broker, who mailed them to New York. The New York brokers made delivery, received the purchase price, and remitted the proceeds (less expense and commission) to the Indiana broker, who delivered the proceeds (less commission) to the trustee in Indiana.
Held:
1. The Indiana Gross Income Tax Act of 1933 cannot constitutionally be applied to the gross receipts from these sales, since it would constitute a direct burden on interstate commerce in violation of the Commerce Clause. Pp. 252-259.
2. McGoldrick v. Berwind-White Co., 309 U.S. 33; American Mfg. Co. v. St. Louis, 250 U.S. 459; Harvester Co. v. Department of Treasury, 322 U.S. 340, differentiated. Pp. 257-258.
3. The Commerce Clause protects interstate sales of intangibles, as well as interstate sales of tangibles. P. 258.
221 Ind. 675, 51 N.E.2d 6, reversed.
Appeal from a decision of the Supreme Court of Indiana sustaining application of the Indiana Gross Income Tax Act of 1933 to gross receipts from interstate sales of securities. 221 Ind. 675, 51 N.E.2d 6. Reversed, p. 259.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Freeman v. Hewitt, 329 U.S. 249 (1946) in 329 U.S. 249 329 U.S. 250. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=V81RZ1HMYP5FAW3.
MLA: U.S. Supreme Court. "Syllabus." Freeman v. Hewitt, 329 U.S. 249 (1946), in 329 U.S. 249, page 329 U.S. 250. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=V81RZ1HMYP5FAW3.
Harvard: U.S. Supreme Court, 'Syllabus' in Freeman v. Hewitt, 329 U.S. 249 (1946). cited in 1946, 329 U.S. 249, pp.329 U.S. 250. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=V81RZ1HMYP5FAW3.
|