Supreme Court of the United States, 1931

Cyrus H. McCormick v. David Burnet

Supreme Court of the United States · Decided March 23, 1931 · Per Curiam

283 U.S. 784 (United States Reports)

Counsel

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.

Cases that cite this one

103 later published cases cite this decision. The 25 that cite it most often are listed here.

Helvering v. Hallock (Supreme Court of the United States 1940)
Commissioner v. Estate of Church (Supreme Court of the United States 1949)
Smith v. United States (Court of Claims 1956)
Industrial Trust Co. v. Commissioner of Internal Rev. (1st Cir. 1947)
Central Nat. Bank of Cleveland v. United States (Court of Claims 1941)
Colorado National Bank v. Commissioner (Supreme Court of the United States 1938)
MacKay v. Commissioner of Internal Revenue (2d Cir. 1938)
Old Nat'l Bank v. Commissioner (United States Board of Tax Appeals 1934)
Bonney v. Commissioner (United States Board of Tax Appeals 1933)
Bonney v. Commissioner (United States Board of Tax Appeals 1933)
United States v. Byrum (Supreme Court of the United States 1972)
Estate of Thomson v. Commissioner (United States Tax Court 1972)
United States v. O'MALLEY (Supreme Court of the United States 1966)
Union Planters National Bank, of the Estate of Forrest C. Ladd v. United States (6th Cir. 1966)
Commissioner of Internal Revenue v. Estate of Ellie G. Canfield, Deceased, Karl B. Smith, Jr., Administrator, C.T.A. (2d Cir. 1962)
Arents v. Commissioner (United States Tax Court 1960)
James W. Costin, of the Estate of Earl M. Costin, Deceased v. Ralph W. Cripe, Collector of Internal Revenue (7th Cir. 1956)
Hubbard v. Commissioner (United States Tax Court 1956)
Resch v. Commissioner (United States Tax Court 1953)
Commissioner v. Estate of Field (Supreme Court of the United States 1945)
Helvering v. Proctor (2d Cir. 1944)
Smith v. Shaughnessy (Supreme Court of the United States 1943)
Bradley v. Commissioner (United States Tax Court 1943)
Clise v. Commissioner (United States Board of Tax Appeals 1940)
Blakeslee v. Smith (United States District Court for the District of Connecticut 1939)

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

*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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.