Legal Opinion
Tyler v. United States
Supreme Court of the United States
Decided May 19, 1930No. 428, 546 and 547PublishedCited by 459 opinions
1Opinion of the CourtJustice Sutherland
These cases present the question whether property owned by husband and wife as tenants by the entirety may be included, without contravening the Constitution, in the gross estate of the decedent spouse for the purpose of computing the tax “upon the transfer of the net estate” imposed by the revenue acts of 1916, c. 463, 39 Stat. 756, 777-778, and of 1921, c. 136, 42 Stat. 227, 277-278.
In No. 428, which arose under the act of 1916, the decedent had been a resident of Maryland. At the time of his death, he and his' wife owned as tenantsi by the entirety shares of stock in a West Virginia…
2Cases cited10 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Knowlton v. MooreSupreme Court of the United States · 1900
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
5 more not listed; retrieve them via the Exa API.
3Cited by459 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Carter v. Carter Coal Co.Supreme Court of the United States · 1936
- Heiner v. DonnanSupreme Court of the United States · 1932
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Milliken v. United StatesSupreme Court of the United States · 1931
454 more not listed; retrieve them via the Exa API.