United States Supreme Court Cases & Opinions

U.S. Supreme Court

Wickwire v. Reinecke, 275 U.S. 101 (1927)

Wickwire v. Reinecke

No. 149

Submitted October 3, 1927

Decided November 21, 1927

275 U.S. 101

Syllabus

1. A decision of the Commissioner of Internal Revenue that property of a decedent was transferred by him in contemplation of death, within the meaning of § 402c, Revenue Act of 1918 (estate tax), is not conclusive, but the burden of proving it incorrect is on the party suing the collector to recover taxes based upon it. P. 275 U. S. 105.

Page 275 U. S. 102

2. Evidence on this question held sufficient to go to the jury. P. 275 U. S. 104.

3. The right to a jury in a suit to recover taxes from a collector is not based on the Seventh Amendment, but arises by implication from § 3226, Rev.Stats., allowing a suit "at law." P. 275 U. S. 105. 14 F.2d 956, reversed.

Certiorari, 273 U.S. 687, to a judgment of the circuit court of appeals which affirmed a judgment of the district court dismissing a suit brought to recover from the Collector money demanded, and paid under protest, as an estate tax.