Lyman v. Commissioner
United States Board of Tax Appeals
Section 319 of the Revenue Act of 1924, levying a tax upon gifts of property "wherever situated," held not to apply to gifts or real property situated outside the United States.
1Opinion of the Court
*541OPINION.
Matthews:
The constitutionality of sections 319 to 324 of the Revenue Act of 1924, levying a tax upon gifts, has been upheld by the Supreme Court in Bromley v. McCaughn, 280 U. S. 124.
The petitioner contends that these sections do not apply and were not intended to apply to real estate situated outside of the United States. Section 319 provides:
For the calendar year 1924 and each calendar year thereafter, a tax equal to the sum of the following is hereby imposed upon the transfer by a resident by gift during such calendar year of any property wherever situated, whether made directly or…
2Cases cited1 opinion
- Bromley v. McCaughnSupreme Court of the United States · 1929
3Cited by2 opinions
- MacDonald v. United StatesDistrict Court, D. Massachusetts · 1956
- Lyman v. CommissionerUnited States Board of Tax Appeals · 1931