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Commissioner v. Estate of Bosch, 387 U.S. 456 (1967)
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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.
Commissioner v. Estate of Bosch, 387 U.S. 456 (1967)
Commissioner of Internal Revenue v. Estate of Bosch No. 673 Argued March 22, 1967 Decided June 5, 1967 * 387 U.S. 456
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
Where federal estate tax liability turns upon the character of a property interest held and transferred by the decedent under State law, held, federal authorities are not bound by the determination made of such property interest by a state trial court; if there is no decision by the State’s highest court, federal authorities must apply what they find to be the state law after giving "proper regard" to relevant rulings of other courts of the State. Pp. 457, 462-466.
No. 673, 363 F.2d 1009, reversed and remanded; No. 240, 351 F.2d 489, affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Commissioner v. Estate of Bosch, 387 U.S. 456 (1967) in 387 U.S. 456 Original Sources, accessed April 26, 2024, http://www.originalsources.com/Document.aspx?DocID=4ZK99DPGUPWPTB7.
MLA: U.S. Supreme Court. "Syllabus." Commissioner v. Estate of Bosch, 387 U.S. 456 (1967), in 387 U.S. 456, Original Sources. 26 Apr. 2024. http://www.originalsources.com/Document.aspx?DocID=4ZK99DPGUPWPTB7.
Harvard: U.S. Supreme Court, 'Syllabus' in Commissioner v. Estate of Bosch, 387 U.S. 456 (1967). cited in 1967, 387 U.S. 456. Original Sources, retrieved 26 April 2024, from http://www.originalsources.com/Document.aspx?DocID=4ZK99DPGUPWPTB7.
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