Legal Opinion
Helvering v. Bullard
Supreme Court of the United States
Decided February 28, 1938No. 349PublishedCited by 55 opinions
1Opinion of the CourtJustice Roberts
The petitioner challenges a decision holding unconstitutional the provision of § 302 (c) of the Revenue Act of 1926, 1 as amended by Joint Resolution of Congress of March 3, 1931, 2 which requires the inclusion in a decedent’s gross taxable estate of property transferred by irrevocable deed with reservation of a life estate. On account of alleged conflict with our decisions and of the important constitutional question presented we granted the writ of certiorari.
Clara R. Smith, a resident of Illinois, died in 1933. In 1927 she transferred securities, by irrevocable deed, to her son Edward, in…
2Cases cited5 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Milliken v. United StatesSupreme Court of the United States · 1931
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
3Cited by55 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Commissioner of Internal Revenue v. MarshallCourt of Appeals for the Second Circuit · 1942
- Gregory v. CommissionerUnited States Tax Court · 1963
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
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