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Klein v. United States, 283 U.S. 231 (1931)
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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.
Klein v. United States, 283 U.S. 231 (1931)
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Klein v. United States No. 387 Argued February 27, 1931 Decided April 13, 1931 283 U.S. 231
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. One of two habendum clauses in a deed conveyed a life estate, reserving the fee, and declaring that it should remain vested in the grantor if the grantee died before him; by the other, the grantee was to take the fee in the event that she survived the grantor, and in that case only. Held, a grant of a life estate and contingent remainder. P. 233.
2. The estate transfer tax of Revenue Act of 1918, § 402(c), is constitutionally applicable to a contingent remainder, become vested by the death of the grantor, which was granted by a deed executed before the effective date of that Act but while the Act of 1916, § 202, containing the same taxing provision, was in force. P. 234.
70 Ct.Cls. 151, 42 F.2d 596, affirmed.
Certiorari, 282 U.S. 828, to review a judgment rejecting a claim for refund of money collected as part of a federal estate tax.
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Chicago: U.S. Supreme Court, "Syllabus," Klein v. United States, 283 U.S. 231 (1931) in 283 U.S. 231 283 U.S. 232. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=Z3JSIIDE3W32CDM.
MLA: U.S. Supreme Court. "Syllabus." Klein v. United States, 283 U.S. 231 (1931), in 283 U.S. 231, page 283 U.S. 232. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=Z3JSIIDE3W32CDM.
Harvard: U.S. Supreme Court, 'Syllabus' in Klein v. United States, 283 U.S. 231 (1931). cited in 1931, 283 U.S. 231, pp.283 U.S. 232. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=Z3JSIIDE3W32CDM.
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