283 U.S. 784 - McCormick v. Burnet — 283 U.S. 784

How this case has been cited

Cited by 134 later decisions (12 by the Supreme Court) — most recently May 1984 · most notably Helvering v. Hallock (1940), Hassett v. Welch (1938)

50 federal appellate · 11 district · 6 state decisions

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

¶1Mr. George T. Rogers, with whom Messrs. Horace Kent Tenney, Henry F. Tenney, Roger Sherman, and Robert N. Miller were on the brief, for petitioners.

¶2Assistant 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, Bu*785reau of Internal Revenue, were on the brief, for respondent.

¶3 *784Per Curiam:

¶4The 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.