United States Supreme Court Cases & Opinions

U.S. Supreme Court

Untermyer v. Anderson, 276 U.S. 440 (1928)

Untermyer v. Anderson

No. 221

Argued February 27, 1928

Decided April 9, 1928

276 U.S. 440

Syllabus

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.

Page 276 U. S. 444