Case: McCormick et al., Executors, v. Burnet, Commissioner of Internal Revenue
Abbreviation: McCormick v. Burnet
Decision Date: 1931-03-02
Docket Number: No. 542
Citation: 283 U.S. 784
Volume: 283
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: McCormick et al., Executors, v. Burnet, Commissioner of Internal Revenue.
Judges: 
Pages: 784–785

Head Matter:
No. 542.
McCormick et al., Executors, v. Burnet, Commissioner of Internal Revenue.
Argued February 27, 1931.
Decided March 2, 1931.
Mr. George T. Rogers, with whom Messrs. Horace Kent Tenney, Henry F. Tenney, Roger Sherman, and Robert N. Miller were on the brief, for petitioners.
Assistant Attorney Géneral Youngquist, with whom Solicitor General Thacher, and Messrs. Sewall Key and J. Louis Monarch, Special Assistants to the Attorney General, Erwin N. Griswold and Clarence M. Charest, General Counsel, and Prew Savoy, Special Attorney, Bu reau of Internal Revenue, were on the brief, for respondent.

Opinion:
Per Curiam:
The question in this case is that of the construction of § 402 (c) of the Revenue Act of 1921, c.,'136, 42 Stat. 227, 278, a provision similar to that of § 402 (c) of the Revenue Act of 1918, c. 18, 40 Stat. 1057, 1097, which has already been construed by this Court, and, in this view, there being no question of the constitutional authority of the Congress to impose prospectively a tax with respect to transfers or trusts of the sort here involved, the judgment of the Circuit Court of Appeals for the Seventh. Circuit is reversed upon the authority of May v. Heiner, 281 U. S. 238.