Edgar M. Morsman, Jr., Administrator of the Estate of Edgar M. Morsman v. David Burnet, Commissioner of Internal Revenue
This text of 283 U.S. 783 (Edgar M. Morsman, Jr., Administrator of the Estate of Edgar M. Morsman v. David Burnet, Commissioner of Internal Revenue) 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.
Opinion
51 S.Ct. 343
75 L.Ed. 1412
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, 74 L. Ed. 826, 67 A. L. R. 1244.
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