Legal Opinion
Hassett v. Welch
Supreme Court of the United States
Decided February 28, 1938No. Nos. 375, 484PublishedCited by 434 opinions
1Opinion of the CourtJustice Roberts
The petitioners ask us to hold that § 302 (c) of the . Revenue Act of 1926 1 as amended by the Joint Resolution of Congress of March 3, 1931, 2 and § 803 (a) of the Revenue Act of 1932, 3 includes in the gross estate of a decedent, for estate tax, property which, before the adoption of the amendments, was irrevocably transferred with reservation of a life estate to the transferor; and that, so applied, the statute does not offend the due process clause of the Fifth Amendment of the Constitution. The numerous cases pending in the courts and the Board of Tax Appeals involving these questions,…
2Cases cited26 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Brewster v. GageSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- May v. HeinerSupreme Court of the United States · 1930
21 more not listed; retrieve them via the Exa API.
3Cited by434 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Flora v. United StatesSupreme Court of the United States · 1960
- Shapiro v. United StatesSupreme Court of the United States · 1948
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
429 more not listed; retrieve them via the Exa API.