Blodgett v. Holden

Mr. Justice McReynolds:

The Circuit Court of Appeals for the Sixth Circuit has-certified three questions and asked instructions in'respect of them. Title 28, § 346, U. S. C. It is only necessary to answer the one which follows.

“Are the provisions of Secs, 319-324 of the Revenue Act of 1924, c. 234, 43 Stat. 313, unconstitutional insofar as they impose and levy a tax upon transfers of property by gifts inter vivos, not made' in contemplation of death, and made prior to June 2,1924, on which date the Act was approved, because the same is a direct tax and unappor-tioned, or because it takes…