Untermyer v. AndersonAnnotate this Case
276 U.S. 440 (1928)
U.S. Supreme Court
Untermyer v. Anderson, 276 U.S. 440 (1928)
Untermyer v. Anderson
Argued February 27, 1928
Decided April 9, 1928
276 U.S. 440
1. The gift tax provisions of the Revenue Act, approved June 2, 1924 (see Blodgett v. Holden,275 U. S. 142), must be construed as applying to gifts made at any time during that calendar year. P. 276 U. S. 445.
2. So far as applicable to bona fide gifts not made in anticipation of death, and fully consummated prior to June 2, 1924, those provisions are arbitrary and invalid under the Due Process Clause of the Fifth Amendment. Id.
3. The mere fact that a gift was made while the bill containing the questioned provisions was in the last stage of progress through Congress is not enough to differentiate this cause from the former one, and to relieve the legislation of its arbitrary character. P. 276 U. S. 445.
18 F.2d 1023 reversed.
Certiorari, 274 U.S. 730, to a judgment of the circuit court of appeals which affirmed a judgment of the district court in favor of the Collector in an action against him to recover an amount collected as a gift tax.
Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.