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Lewellyn v. Frick, 268 U.S. 238 (1925)
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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.
Lewellyn v. Frick, 268 U.S. 238 (1925)
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Lewellyn v. Frick No. 681 Argued April 16, 1925 Decided May 11, 1925 268 U.S. 238
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE WESTERN DISTRICT OF PENNSYLVANIA
Syllabus
1. Acts of Congress are to be construed, if possible, so as to avoid grave doubts of their constitutionality. P. 251.
2. The provisions of the Revenue Act of February 24, 1919, purporting to include policies insuring the life of a decedent in the gross value of his estate as a basis for fixing the transfer tax thereon, though the policies be payable to beneficiaries other than the estate, and allowing the executor to recover from such beneficiaries their proportions of such tax and making them personally responsible therefor if not paid when due, are to be construed as inapplicable to transactions antedating the passage of the Act. P. 251.
3. A declaration in an Act that a provision in it shall be retroactive helps the conclusion that the same provision in an earlier Act, lacking such declaration, was not retroactive. P. 252.
298 F. 803 affirmed.
Error to a judgment recovered in the district court by the defendants in error in an action to recover the amount of taxes collected by duress.
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Chicago: U.S. Supreme Court, "Syllabus," Lewellyn v. Frick, 268 U.S. 238 (1925) in 268 U.S. 238 268 U.S. 239–268 U.S. 249. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=VMGJAE2B9WD4ZUV.
MLA: U.S. Supreme Court. "Syllabus." Lewellyn v. Frick, 268 U.S. 238 (1925), in 268 U.S. 238, pp. 268 U.S. 239–268 U.S. 249. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=VMGJAE2B9WD4ZUV.
Harvard: U.S. Supreme Court, 'Syllabus' in Lewellyn v. Frick, 268 U.S. 238 (1925). cited in 1925, 268 U.S. 238, pp.268 U.S. 239–268 U.S. 249. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=VMGJAE2B9WD4ZUV.
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