• View enhanced case on Westlaw
  • KeyCite this case on Westlaw
  • http://laws.findlaw.com/us/283/783.html
    Cases citing this case: Supreme Court
    Cases citing this case: Circuit Courts
    MORSMAN v. BURNET, 283 U.S. 783 (1931)

    U.S. Supreme Court

    MORSMAN v. BURNET, 283 U.S. 783 (1931)

    283 U.S. 783

    Edgar M. MORSMAN, Jr., Administrator of the Estate of Edgar M. Morsman, petitioner,
    v.
    David BURNET, Commissioner of Internal Revenue.
    No. 581.

    Supreme Court of the United States

    March 2, 1931

    Mr. Edgar M. Morsman, Jr., of Omaha, Neb., for petitioner.

    The Attorney General, for respondent.

    PER CURIAM.

    The question in this case is that of the construction of section 302( c) of the Revenue Act of 1924, c. 234, 43 Stat. 253, 304 (26 USCA 1094 note), a provision similar to that of section 402(c) of the Revenue Act of 1918, c. 18, 40 Stat. 1057, 1097, which has already been construed by this Court, and, in this view, there being no question of the constitutional authority of the Congress to impose prosepctively a tax with respect to transfers or tursts of the sort here involved, the judgment of the United States Circuit Court of Appeals for the Eighth Circuit 44 F.(2d) 902 is reversed upon the authority of May v. Heiner, 281 U.S. 238 , 50 S. Ct. 286, 67 A. L. R. 1244.

    FindLaw Career Center

      Search for Law Jobs:

        Post a Job  |  View More Jobs
    Ads by FindLaw