MCCORMICK v. BURNET, 283 U.S. 784 (1931)
U.S. Supreme Court
MCCORMICK v. BURNET, 283 U.S. 784 (1931)283 U.S. 784
Cyrus H. McCORMICK et al., executors
of the Last Will and Testament of Nettie Fowler McCormick,
deceased, pettio ners,
v.
David BURNET, Commissioner of Internal Revenue.
No. 542.
Supreme Court of the United States
March 2, 1931
Mr. Robert N. Miller, of Washington, D. C., for petitioner.
The Attorney General, for respondent.
PER CURIAM.
The question in this case is that of the construction of section
402( c) of the revenue act of 1921, c. 136, 42 Stat. 227, 278, 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 anthority of the Congress to impose prospectively a
tax with respect to transfers or trusts of the sort here involved,
the judgment of the United States Circuit Court of Appeals for the
Seventh Circuit (43 F.(2d) 277) is reversed upon the authority of
May v. Heiner, 281
U.S. 238, 50 S. Ct. 286, 67 A. L. R. 1244.
U.S. Supreme Court
MCCORMICK v. BURNET, 283 U.S. 784 (1931) 283 U.S. 784 Cyrus H. McCORMICK et al., executors of the Last Will and Testament of Nettie Fowler McCormick, deceased, pettio ners,v.
David BURNET, Commissioner of Internal Revenue.
No. 542.
Supreme Court of the United States March 2, 1931 Mr. Robert N. Miller, of Washington, D. C., for petitioner. The Attorney General, for respondent. PER CURIAM. The question in this case is that of the construction of section 402( c) of the revenue act of 1921, c. 136, 42 Stat. 227, 278, 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 anthority of the Congress to impose prospectively a tax with respect to transfers or trusts of the sort here involved, the judgment of the United States Circuit Court of Appeals for the Seventh Circuit (43 F.(2d) 277) is reversed upon the authority of May v. Heiner, 281 U.S. 238, 50 S. Ct. 286, 67 A. L. R. 1244.
