Home/Supreme Court/Cyrus H. McCormick v. David Burnet

Cyrus H. McCormick v. David Burnet

283 U.S. 784
CourtSupreme Court of the United States
DecidedMarch 23, 1931
Docket542
StatusPublished
Cited by142 cases

This text of 283 U.S. 784 (Cyrus H. McCormick v. David Burnet) 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
Cyrus H. McCormick v. David Burnet, 283 U.S. 784 (1931).

Opinion

*784 Per Curiam:

The question in this case is that of the construction of § 402 (c) of the Revenue Act of 1921, c.,‘136, 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 reversed upon the authority of May v. Heiner, 281 U. S. 238.

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Bluebook (online)
283 U.S. 784, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cyrus-h-mccormick-v-david-burnet-scotus-1931.