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Merrill v. Fahs, 324 U.S. 308 (1945)
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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.
Merrill v. Fahs, 324 U.S. 308 (1945)
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Merrill v. Fahs No. 126 Argued January 9, 1945 Decided March 5, 1945 324 U.S. 308
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
1. By § 503 of the Revenue Act of 1932, transfers of property are relieved from the gift tax to the extent that they are made for an "adequate and full consideration." Held, in the case of a transfer of property pursuant to an antenuptial agreement, that the relinquishment of marital rights cannot to any extent constitute "adequate and full consideration." P. 312.
2. Provisions of the federal gift and estate tax statutes are to be construed harmoniously and, where obvious reasons do not compel divergent treatment, identical phrases concerning the same subject matter are to be given identical construction. P. 313.
142 F.2d 651 affirmed.
Certiorari, 323 U.S. 66, to review the reversal of a judgment of the District Court for the taxpayer, 51 F.Supp. 120, in a suit for a refund of gift taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Merrill v. Fahs, 324 U.S. 308 (1945) in 324 U.S. 308 324 U.S. 309. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=X3V7NPV631PIGE6.
MLA: U.S. Supreme Court. "Syllabus." Merrill v. Fahs, 324 U.S. 308 (1945), in 324 U.S. 308, page 324 U.S. 309. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=X3V7NPV631PIGE6.
Harvard: U.S. Supreme Court, 'Syllabus' in Merrill v. Fahs, 324 U.S. 308 (1945). cited in 1945, 324 U.S. 308, pp.324 U.S. 309. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=X3V7NPV631PIGE6.
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