Morsman v. Burnet
U.S.
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- 1973Estate of McCabe v. United States Ct. Cl.
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- 1970Second National Bank v. United States 2d Cir.
- 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.
- 1966Union Planters National Bank v. United States 6th Cir.
- 1964Savage v. United States 2d Cir.
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Opinion
Morsman, Administrator, v. Burnet, Commissioner of Internal Revenue.
Attorneys
- Mr. Edward H. Blanc, with whom Messrs. Edgar M. Morsman, Jr., and Russell L. Bradford were on the brief, for petitioner.
- Solicitor General Thacker, and Messrs. Walter E. Hope, Assistant Secretary of the: Treasury, Claude R. Branch, and Clarence M. Charest, General Counsel, William T. Sabine, Jr., and Prew Savoy, Special Attorneys, Bureau of Internal Revenue, submitted for respondent.
The question in this case is that of the construction of § 302 (c) of the Revenue Act of 1924, c. 234, 43 Stat. 253, 304, 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 Eighth Circuit is reversed upon the authority of May v. Heiner, 281 U. S. 238.
Mr. Edward H. Blanc, with whom Messrs. Edgar M. Morsman, Jr., and Russell L. Bradford were on the brief, for petitioner.
Solicitor General Thacker, and Messrs. Walter E. Hope, Assistant Secretary of the: Treasury, Claude R. Branch, and Clarence M. Charest, General Counsel, William T. Sabine, Jr., and Prew Savoy, Special Attorneys, Bureau of Internal Revenue, submitted for respondent.