· 4/17/1939
United States Trust Co. v. Helvering
Citations
- 307 U.S. 57
- 59 S. Ct. 692
- 83 L. Ed. 1104
- 1939 U.S. LEXIS 978
- 1 C.B. 330
- 22 A.F.T.R. (P-H) 327
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “[A]n estate tax is not levied upon the property of which an estate is composed. It is an excise imposed upon the transfer of or shifting in relationships to property at death.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Black
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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