Supreme Court of the United States, 1931

Morsman v. Burnet

Supreme Court of the United States · Decided March 2, 1931

283 U.S. 783; 51 S. Ct. 343; 75 L. Ed. 1412; 1931 U.S. LEXIS 899; 9 A.F.T.R. (P-H) 1000 (United States Reports)

Counsel

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.

Cases that cite this one

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

Industrial Trust Co. v. Commissioner of Internal Rev. (1st Cir. 1947)
Smith v. United States (Court of Claims 1956)
Commissioner v. Estate of Church (Supreme Court of the United States 1949)
Safe Deposit & Trust Co. of Baltimore v. Tait (District Court, D. Maryland 1934)
Union Planters National Bank, of the Estate of Forrest C. Ladd v. United States (6th Cir. 1966)
Smith v. United States (District Court, D. Massachusetts 1936)
The Second National Bank of New Haven, of the Will of Frederick F. Brewster, Late of Hamden, Deceased v. United States (2d Cir. 1970)
Commissioner of Internal Revenue v. Estate of Eleanor Buchanan Talbott, Deceased, Bryan Carver (4th Cir. 1969)
Henry B. Joy, Jr. And William C. McMillan as Executors Under the Will of Helen N. Joy, Deceased v. United States (6th Cir. 1968)
In re Estate of Fanny Sicher Cohn, Deceased. Lillian Friedmann and Warren S. Davidson v. United States (2d Cir. 1967)
Joseph F. Savage, Lesley Andrew, and Daniel Creem Savage, as Executors of the Last Will and Testament of Edna Savage Becker, Deceased v. United States (2d Cir. 1964)
Commissioner of Internal Revenue v. Estate of Lena R. Arents, United States Trust Company of New York and Georgearents, Executors (2d Cir. 1962)
Studebaker v. United States (District Court, N.D. Indiana 1962)
Studebaker v. United States (District Court, N.D. Indiana 1961)
The Estate of Debe W. Hubbard, the Merchants National Bank of Mobile v. Commissioner of Internal Revenue (5th Cir. 1957)
First Trust Co. of St. Paul v. Kelm (D. Minn. 1952)
Morristown Trust Co. v. Manning (District Court, D. New Jersey 1951)
Commissioner of Internal Revenue v. Clise (9th Cir. 1941)
Blakeslee v. Smith (2d Cir. 1940)
Blakeslee v. Smith (United States District Court for the District of Connecticut 1939)
Welch v. Hassett (1st Cir. 1937)
Bullard v. Commissioner of Internal Revenue (7th Cir. 1937)
Myers v. Magruder (District Court, D. Maryland 1936)
Kienbusch v. Commissioner (United States Board of Tax Appeals 1936)
Tait v. Safe Deposit & Trust Co. of Baltimore (4th Cir. 1935)

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 of the Court

Per Curiam:

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 *784respect 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.

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