Helmholz v. Comm'r

13 Cited authorities

Gould v. Gould
245 U.S. 151 (1917) Cited 479 times
Holding that "[i]n the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out."
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.
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
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.
New York Trust Co. v. Eisner
256 U.S. 345 (1921) Cited 325 times
Holding that the tax was not direct even though the government imposed it on the estate rather than the recipient
Burnet v. Guggenheim
288 U.S. 280 (1933) Cited 204 times
Finding that property transferred to revocable trusts did not constitute a completed, taxable gift to the beneficiaries until the grantor's power to revoke was eliminated
May v. Heiner
281 U.S. 238 (1930) Cited 209 times
In May v. Heiner, 281 U.S. 238, 50 S.Ct. 286, 74 L.Ed. 826 (1930), and Burnet v. Northern Trust Co., 283 U.S. 782, 51 S.Ct. 342, 75 L.Ed. 1412 (1931), the Supreme Court held that the retention of a life estate (primary or secondary) in property transferred to a trust did not require the inclusion of the trust corpus in decedent's gross estate under the then-existing estate tax provisions.
Knowlton v. Moore
178 U.S. 41 (1900) Cited 463 times
Holding that the tax was indirect even though the recipient could not shift the tax to others
Y.M.C.A. v. Davis
264 U.S. 47 (1924) Cited 188 times
Discussing Revenue Act of 1918, 40 Stat. 1057
Porter v. Commissioner
288 U.S. 436 (1933) Cited 140 times
In Porter v. Commissioner, 1933, 288 U.S. 436, 53 S.Ct. 451, 454, 77 L.Ed. 880, however, there was no possibility whatever of returning to the status quo or of so escaping the tax even at substantial loss.

Helmholz v. Comm'r

13 Cited authorities

Holding that "[i]n the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out."

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

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.

Holding that the tax was not direct even though the government imposed it on the estate rather than the recipient

Finding that property transferred to revocable trusts did not constitute a completed, taxable gift to the beneficiaries until the grantor's power to revoke was eliminated

Holding that the tax was indirect even though the recipient could not shift the tax to others

Discussing Revenue Act of 1918, 40 Stat. 1057

In Porter v. Commissioner, 1933, 288 U.S. 436, 53 S.Ct. 451, 454, 77 L.Ed. 880, however, there was no possibility whatever of returning to the status quo or of so escaping the tax even at substantial loss.