Edgar M. Morsman, Jr., Administrator of the Estate of Edgar M. Morsman v. David Burnet, Commissioner of Internal Revenue
Cases that cite this one
5 later published cases cite this decision.
- Estate of Cohn v. United States (District Court, S.D. New York 1966)
- New York Trust Co. v. United States (Court of Claims 1943)
- St. Louis Union Trust Co. v. Becker (8th Cir. 1935)
- Scranton, Lackawanna Trust Co. v. Commissioner (United States Board of Tax Appeals 1934)
- Cover v. Burnet (D.C. Cir. 1931)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
51 S.Ct. 343
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.