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

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Author: U.S. Supreme Court

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

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Wickwire v. Reinecke


No. 149


Submitted October 3, 1927
Decided November 21, 1927
275 U.S. 101

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SEVENTH CIRCUIT

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. 105.

2. Evidence on this question held sufficient to go to the jury. P. 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. 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.

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Chicago: U.S. Supreme Court, "Syllabus," Wickwire v. Reinecke, 275 U.S. 101 (1927) in 275 U.S. 101 275 U.S. 102. Original Sources, accessed September 21, 2018, http://www.originalsources.com/Document.aspx?DocID=DAATV6AWW9T12TW.

MLA: U.S. Supreme Court. "Syllabus." Wickwire v. Reinecke, 275 U.S. 101 (1927), in 275 U.S. 101, page 275 U.S. 102. Original Sources. 21 Sep. 2018. www.originalsources.com/Document.aspx?DocID=DAATV6AWW9T12TW.

Harvard: U.S. Supreme Court, 'Syllabus' in Wickwire v. Reinecke, 275 U.S. 101 (1927). cited in 1927, 275 U.S. 101, pp.275 U.S. 102. Original Sources, retrieved 21 September 2018, from http://www.originalsources.com/Document.aspx?DocID=DAATV6AWW9T12TW.