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Estate of Keller v. Commissioner, 312 U.S. 543 (1941)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Estate of Keller v. Commissioner, 312 U.S. 543 (1941)
Estate of Keller v. Commissioner of Internal Revenue No. 371 Argued January 10, 1941 Decided March 3, 1941 312 U.S. 543
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
1. Decided in part upon the authority of Helvering v. Le Gierse, ante, p. 531. P. 543.
2. That a physical examination was not required is inconclusive as to the nonexistence of an "insurance risk." P. 544.
3. That the premium might not earn enough to cover profitably the annuity payable to the decedent, or that there was a miscalculation of the proper total consideration, does not in this case establish the existence of an "insurance risk." P. 544.
113 F.2d 833 affirmed.
Certiorari, 311 U.S. 630, to review a judgment reversing a decision of the Board of Tax Appeals, 39 B.T.A. 1047, disapproving of a deficiency estate tax assessment.
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Chicago:
U.S. Supreme Court, "Syllabus," Estate of Keller v. Commissioner, 312 U.S. 543 (1941) in 312 U.S. 543 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=3XG8U2TKGHS7H56.
MLA:
U.S. Supreme Court. "Syllabus." Estate of Keller v. Commissioner, 312 U.S. 543 (1941), in 312 U.S. 543, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=3XG8U2TKGHS7H56.
Harvard:
U.S. Supreme Court, 'Syllabus' in Estate of Keller v. Commissioner, 312 U.S. 543 (1941). cited in 1941, 312 U.S. 543. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=3XG8U2TKGHS7H56.
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