Edgar M. Morsman, Jr., Adm'r of the Est. of Edgar M. Morsman v. David Burnet, Comm'r of Internal Revenue, 283 U.S. 783 (1931). · Go Syfert
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Edgar M. Morsman, Jr., Adm'r of the Est. of Edgar M. Morsman v. David Burnet, Comm'r of Internal Revenue, 283 U.S. 783 (1931). Cases Citing This Book View Copy Cite
121 citation events across 27 distinct courts.
Strongest positive: Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., Executors (ca3, 1961-06-01)
Treatment trajectory · 1931 → 2026 · click a year to view as-of
1931 1978 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited as authority (rule) Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., Executors
3rd Cir. · 1961 · confidence medium
Two of these, Burnet v. Northern Trust Co., 1931, 283 U.S. 782 , 51 S.Ct. 342 , 75 L.Ed. 1412 , and Morsman v. Burnet, 1931, 283 U.S. 783 , 51 S.Ct. 343 , 75 L.Ed. 1412 , like May, involved transfers wherein the settlor reserved life estates but not the power to revert title.
cited Cited "see" Brown v. Commissioner
B.T.A. · 1939 · signal: see · confidence high
See Morsman v. Burnet, 283 U.S. 783 .
cited Cited "see" Scranton, Lackawanna Trust Co. v. Commissioner
B.T.A. · 1934 · signal: see · confidence high
See Morsman v. Commissioner, 283 U.S. 783 ; Burnet v. Northern Trust Co., 283 U.S. 782 .
cited Cited "see, e.g." Richardson v. Commissioner
B.T.A. · 1933 · signal: see also · confidence low
See also Morsman, v. Burnet, 283 U. S. 783 , reversing 44 Fed. (2d) 902, which reversed the decision of this Board reported at 14 B.
Retrieving the full opinion text from the archive…
Edgar M. Morsman, Jr., Administrator of the Estate of Edgar M. Morsman
v.
David Burnet, Commissioner of Internal Revenue
581.
Supreme Court of the United States.
Mar 23, 1931.
283 U.S. 783
Cited by 5 opinions  |  Published

283 U.S. 783

51 S.Ct. 343

75 L.Ed. 1412

Edgar M. MORSMAN, Jr., Administrator of the Estate of Edgar M. Morsman, petitioner,
v.
David BURNET, Commissioner of Internal Revenue.

No. 581.

Supreme Court of the United States

March 2, 1931

Mr. Edgar M. Morsman, Jr., of Omaha, Neb., for petitioner.

The Attorney General, for respondent.

PER CURIAM.

1

The question in this case is that of the construction of section 302(c) of the Revenue Act of 1924, c. 234, 43 Stat. 253, 304 (26 USCA § 1094 note), a provision similar to that of section 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 prosepctively a tax with respect to transfers or tursts of the sort here involved, the judgment of the United States Circuit Court of Appeals for the Eighth Circuit 44 F.(2d) 902 is reversed upon the authority of May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244.