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Levy v. Comm'r

14 Cited authorities

  1. Heiner v. Donnan

    285 U.S. 312 (1932)   Cited 278 times
    In Heiner v. Donnan, 285 U.S. 312 (1932), the Court was faced with a constitutional challenge to a federal statute that created a conclusive presumption that gifts made within two years prior to the donor's death were made in contemplation of death, thus requiring payment by his estate of a higher tax.

  2. Nichols v. Coolidge

    274 U.S. 531 (1927)   Cited 285 times
    Holding that "the statute here under consideration, in so far as it requires that there shall be included in the gross estate the value of property transferred by a decedent prior to its passage merely because the conveyance was intended to take effect in possession or enjoyment at or after his death, is arbitrary, capricious and amounts to confiscation"

  3. Chase Nat. Bank v. United States

    278 U.S. 327 (1929)   Cited 272 times
    In Chase National Bank v. United States, 278 U.S. 327, where the beneficiaries' interests were admittedly vested, the Court reiterated the principle stated in Saltonstall v. Saltonstall, that the test of constitutionality is the incidence of the tax on the shifting of economic benefit, and not on the passage of a mere technical legal title.

  4. Tyler v. United States

    281 U.S. 497 (1930)   Cited 256 times
    Holding that imposition of estate tax on property jointly held by husband and wife was not a direct tax because husband's death had effect of passing to surviving spouse substantial rights in relation to the property

  5. Reinecke v. Trust Co.

    278 U.S. 339 (1929)   Cited 266 times
    In Reinecke v. Northern Trust Co., 278 U.S. 339, a testator who died in 1922 had, in the period between 1903 and 1919, while not in contemplation of death, executed seven trust indentures.

  6. Milliken v. United States

    283 U.S. 15 (1931)   Cited 208 times
    Upholding retroactive application of federal estate tax statute to tax gifts made prior to enactment of the statute

  7. Weiss v. Wiener

    279 U.S. 333 (1929)   Cited 176 times
    In Weiss v. Wiener, 279 U.S. 333, 335, 49 S.Ct. 337, 73 L.Ed. 720, it is said that a "loss must be actual and present, not merely contemplated as more or less sure to occur in the future."

  8. Untermyer v. Anderson

    276 U.S. 440 (1928)   Cited 158 times
    Holding that the retroactive provision of the novel gift tax of the Revenue Act of 1924 was invalid as applied to gifts antedating the act

  9. Shwab v. Doyle

    258 U.S. 529 (1922)   Cited 171 times
    In Shwab, supra, the court found that the Act there in question "provided that... a tax was to be imposed upon the transfer of the net estate of every decedent dying after the passage of the act, to the extent of any... transfer [made]... in contemplation of... death...'" and that transfers made within two years of death without receipt of fair consideration were rebuttably presumed to have been made for such a purpose.

  10. Coolidge v. Long

    282 U.S. 582 (1931)   Cited 109 times
    In Coolidge v. Long, 282 U.S. 582, 51 S.Ct. 306, 75 L.Ed. 562, the court again held that the reservation of payment of income to the settlors during their lives did not operate to postpone the vesting in the remaindermen of the right of possession or enjoyment and that property so transferred could not constitutionally be taxed under a death tax statute.