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Helvering Vs. Hallock
Cites for this judgment
- US Supreme Court
- Jan 29, 1940
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U.S. 106 (1940) U.S. Supreme Court Helvering v. HallockSearch
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U.S. 106 (1940) Helvering v. HallockSearch
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Act of 1926, as a transfer intended to take effect in possession or enjoyment at or after the grantor's death. Klein v. UnitedSearch
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c). In its enforcement, Treasury and courts alike encounter three recent decisions of this Court, Klein v. UnitedSearch
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at the time when death brings it into enjoyment. We turn to the cases which beget the difficulties. In Klein v. UnitedSearch
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Klein v. UnitedSearch
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U. S. 39 , 296 U. S. 43 . This was precisely the mode of argument which had been rejected in Klein v. UnitedSearch
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body of law, and to apply their distinctions to the trusts before us. In Nos. 110, 111 and 112 ( Helvering v. HallockSearch
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Commissioner v. HallockSearch
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F.2d 1, 3, 4. In No. 183 ( Rothensies v. HustonSearch
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supra, controlling against the inclusion of the trust corpus in the gross estate. Finally, in No. 399 ( Bryant v. HelveringSearch
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the nature of the interest which the decedent in that case retained after his inter vivos transfer. Bryant v. HackettSearch
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CHIEF JUSTICE concurs in the result upon the ground that each of these cases is controlled by our decision in Klein v. UnitedSearch
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Together with No. 111, Helvering, Commissioner of Internal Revenue v. HallockSearch
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Executrix, and No. 112, Helvering, Commissioner of Internal Revenue v. SquireSearch
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No. 183, Rothensies, Collector of Internal Revenue v. HustonSearch
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Circuit Court of Appeals for the Third Circuit, argued December 13, 14, 1939, and No. 399, Bryant et al., Executors v. HelveringSearch
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Petitioner's Brief, Klein v. UnitedSearch
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Some indication of the influence of Klein v. UnitedSearch
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States, supra, upon the lower courts may be found in Sargent v. WhiteSearch
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F.2d 410, and Union Trust Co. v. UnitedSearch
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States, 54 F.2d 152, cert. denied, 286 U.S. 547. Cf. Commissioner v. SchwarzSearch
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Elizabeth B. Wallace v. Comm'rSearch
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Louis C. Raegner, Jr. v. Comm'rSearch
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under the New York statutory rule. Cf. Commissioner v. SchwarzSearch
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Flora M. Bonney v. Comm'rSearch
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Cf. Lyeth v. HoeySearch
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law in another connection by a decision rendered on the same day as were the St. Louis Trust cases. Cf. White v. PoorSearch
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did not constitute a sufficient postponement of the remainder to bring it into the grantor's gross estate. May v. HeinerSearch
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Burnet v. NorthernSearch
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by the fact that, in those cases, the majority, in part at least, relied upon the Congressionally discarded May v. HeinerSearch
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a settled principle of internal revenue legislation. Here, unlike the situation in such cases as National Lead Co. v. UnitedSearch
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States, 252 U. S. 140 , 252 U. S. 146 -147, and Murphy Oil Co. v. BurnetSearch
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Smiley v. HolmSearch
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U. S. 355 , 285 U. S. 373 , and Warner v. GoltraSearch
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it cannot be deemed to have bound itself by this change. Art. 17, Reg. 80 (1937 Ed.), p. 42. Cf. Estate of Sanford v. CommissionerSearch
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London Street Tramways Co., Ltd. v. LondonSearch
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A.C. 375. But the rule is otherwise in the Privy Council. Read v. BishopSearch
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Lord Wright in Westminster Council v. SouthernSearch
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MR. JUSTICE ROBERTS. There is certainly a distinction in fact between the transaction considered in Klein v. UnitedSearch
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and applied by the Board of Tax Appeals, the lower federal courts, and this court, up to the decision of McCormick v. BurnetSearch
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something is not the shifting of possession or beneficial enjoyment from the decedent. This is made clear by Reinecke v. NorthernSearch
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transfer, any more than there would be in the case of a similar life estate given A by his grandmother. (This is May v. HeinerSearch
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law, that remainder passes to someone else at his death, such passage renders the transfer taxable. (This is Klein v. UnitedSearch
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can become effective at his death by the shifting of any interest from him, no tax is imposed. (This is McCormick v. BurnetSearch
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and were thereafter developed, in application to specific cases, in a consistent line of authorities. In May v. HeinerSearch
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