HELVERING v. BULLARD

No. 349.

303 U.S. 297 (1938)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. BULLARD, EXECUTOR.

Supreme Court of United States.

Decided February 28, 1938.


Attorney(s) appearing for the Case

Assistant Attorney General Morris, with whom Solicitor General Reed, and Messrs Sewall Key, Ellis N. Slack, and Arnold Raum were on the brief, for petitioner.

Mr. Samuel S. Holmes, with whom Messrs. William D. Mitchell and Lorentz B. Knouff were on the brief, for respondent.


MR. JUSTICE ROBERTS delivered the opinion of the Court.

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases