Blodgett v. Holden - 275 U.S. 142 (1927)
U.S. Supreme Court
Blodgett v. Holden, 275 U.S. 142 (1927)
Blodgett v. Holden
Argued October 4, 1927
Decided November 21, 1927
275 U.S. 142
1. The Revenue Act of 1924, §§ 319-324, insofar as it undertakes to impose a tax on gifts fully consummated before its provisions taxing gifts came before Congress, is invalid under the Due Process Clause of the Fifth Amendment. McReynolds, J.; Taft, C.J., and Van Devanter and Butler, JJ., concurring. P. 275 U. S. 147.
2. The provision of the Act in question should be construed, in favor of constitutionality, as meant to operate only from the date of the Act, and only to tax gifts thereafter made. Holmes, J.; Brandeis, Sanford, and Stone, JJ., concurring. P. 275 U. S. 149.
Response to questions certified by the circuit court of appeals arising upon review by it of a judgment of the district court, 11 F.2d 180, in favor of the defendant, in a suit to recover money exacted of the plaintiff, Blodgett, by Holden, Collector, as a tax on gifts.