Home/Supreme Court/Burnet v. Northern Trust Co.

Burnet v. Northern Trust Co.

283 U.S. 782, 51 S. Ct. 342
CourtSupreme Court of the United States
DecidedMarch 2, 1931
DocketNo. 535
StatusPublished
Cited by95 cases

This text of 283 U.S. 782 (Burnet v. Northern Trust Co.) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Burnet v. Northern Trust Co., 283 U.S. 782, 51 S. Ct. 342 (1931).

Opinion

Per Curiam:

The question in this case is that of the construction of § 402 (c) of the Revenue Act of 1921, c. 13(5, 42 Stat. 227, 278, a provision similar to that of § 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 prospectively a tax with respect to transfers or trusts of the sort here involved, the judgment of the Circuit Court of Appeals for the Seventh Circuit is affirmed upon the authority of May v. Heiner, 281 U. S. 238.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Rifkind v. United States
5 Cl. Ct. 362 (Court of Claims, 1984)
Estate of Thomson v. Commissioner
58 T.C. 880 (U.S. Tax Court, 1972)
Commissioner of Internal Revenue v. Estate of Eleanor Buchanan Talbott, Deceased, Bryan Carver
403 F.2d 851 (Fourth Circuit, 1969)
Henry B. Joy, Jr. And William C. McMillan as Executors Under the Will of Helen N. Joy, Deceased v. United States
404 F.2d 419 (Sixth Circuit, 1968)
United States v. O'MALLEY
383 U.S. 627 (Supreme Court, 1966)
Estate of Cohn v. United States
249 F. Supp. 763 (S.D. New York, 1966)
Studebaker v. United States
195 F. Supp. 841 (N.D. Indiana, 1961)
Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., Executors
291 F.2d 257 (Third Circuit, 1961)
Arents v. Commissioner
34 T.C. 274 (U.S. Tax Court, 1960)
Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal Revenue
265 F.2d 667 (Third Circuit, 1959)
The Estate of Debe W. Hubbard, the Merchants National Bank of Mobile v. Commissioner of Internal Revenue
250 F.2d 492 (Fifth Circuit, 1957)
Hubbard v. Commissioner
26 T.C. 183 (U.S. Tax Court, 1956)
Resch v. Commissioner
20 T.C. 171 (U.S. Tax Court, 1953)
Selznick v. Commissioner
15 T.C. 716 (U.S. Tax Court, 1950)
Commissioner v. Estate of Church
335 U.S. 632 (Supreme Court, 1949)
Industrial Trust Co. v. Commissioner of Internal Rev.
165 F.2d 142 (First Circuit, 1947)
Kanawha Banking & Trust Co. v. Alderson
40 S.E.2d 881 (West Virginia Supreme Court, 1946)
Drummond v. Clauson
67 F. Supp. 872 (D. Maine, 1946)
Commissioner v. Estate of Field
324 U.S. 113 (Supreme Court, 1945)
Schultz v. United States
140 F.2d 945 (Eighth Circuit, 1944)

Cite This Page — Counsel Stack

Bluebook (online)
283 U.S. 782, 51 S. Ct. 342, Counsel Stack Legal Research, https://law.counselstack.com/opinion/burnet-v-northern-trust-co-scotus-1931.