McCormick v. Burnet
U.S.
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Most recently cited by10
- 1984Rifkind v. United States Cl. Ct.
- 1973Estate of McCabe v. United States Ct. Cl.
- 1972United States v. Byrum U.S.
- 1972Estate of Thomson v. Commissioner T.C.
- 1969Second National Bank v. United States D. Conn.
- 1968Commissioner v. Talbott 4th Cir.
- 1968Joy v. United States 6th Cir.
- 1967Friedmann v. United States 2d Cir.
- 1966United States v. O'Malley U.S.
- 1966Estate of Cohn v. United States S.D.N.Y.
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Opinion
McCormick et al., Executors, v. Burnet, Commissioner of Internal Revenue.
Attorneys
- Mr. George T. Rogers, with whom Messrs. Horace Kent Tenney, Henry F. Tenney, Roger Sherman, and Robert N. Miller were on the brief, for petitioners.
- Assistant Attorney Géneral Youngquist, with whom Solicitor General Thacher, and Messrs. Sewall Key and J. Louis Monarch, Special Assistants to the Attorney General, Erwin N. Griswold and Clarence M. Charest, General Counsel, and Prew Savoy, Special Attorney, Bureau of Internal Revenue, were on the brief, for respondent.
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.