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Leach v. Nichols, 285 U.S. 165 (1932)
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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.
Leach v. Nichols, 285 U.S. 165 (1932)
Leach v. Nichols No. 468 Argued February 23, 1932 Decided March 14, 1932 285 U.S. 165
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
Syllabus
1. Question of law as to whether a state tax should have been deducted in computing a federal estate tax held properly raised in the courts below. P. 166.
2. The tax imposed in Massachusetts upon the passing of property by will or intestate succession, though paid in the first instance by the personal representative, is in effect a succession tax, the burden falling ultimately on the legatee or other beneficiary. P. 169.
3. Such a tax, when paid by an executor, was not deductible under the federal Revenue Act of 1916, § 203, as one of the " charges against the estate" in computing the transfer tax imposed by that statute. Id.
50 F.2d 787 affirmed.
Certiorari 284 U.S. 613, to review a judgment reversing a judgment for overpayment of taxes recovered by the present petitioner in an action against the Collector.
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Chicago:
U.S. Supreme Court, "Syllabus," Leach v. Nichols, 285 U.S. 165 (1932) in 285 U.S. 165 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=64B5TQ7WN7C9U5I.
MLA:
U.S. Supreme Court. "Syllabus." Leach v. Nichols, 285 U.S. 165 (1932), in 285 U.S. 165, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=64B5TQ7WN7C9U5I.
Harvard:
U.S. Supreme Court, 'Syllabus' in Leach v. Nichols, 285 U.S. 165 (1932). cited in 1932, 285 U.S. 165. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=64B5TQ7WN7C9U5I.
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