Heiner v. Donnan

I think the tax involved in this and its companion case, Handy v. Delaware Trust Co., post, p. 352, is in all respects *333valid, and that the certified questions in both cases should be answered in the negative.

The present federal estate tax, enacted in 1916, Title II of the Revenue Act of 1916, c. 463, 39 Stat. 777, has been continued in each successive Revenue Act. Although levied upon the privilege of transferring property passing at death and imposed on the estates of decedents, the prescribed tax was not limited to such transfers. • By § 202 (b) and (c) of the 1916 Act it was extended to…