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Greiner v. Lewellyn, 258 U.S. 384 (1922)
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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.
Greiner v. Lewellyn, 258 U.S. 384 (1922)
Greiner v. Lewellyn No. 187 Argued March 22, 1922 Decided April 10, 1922 258 U.S. 384
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE WESTERN DISTRICT OF PENNSYLVANIA
Syllabus
In imposing a tax on the transfer of an estate by death, Congress has power to require that state municipal bonds forming part of the estate be included in determining its net value, by which the tax is measured. Act of September 8, 1916, c. 463, 39 Stat. 756. P. 387.
Affirmed.
Error to a judgment of the district court for the defendant in an action to recover taxes alleged to have been illegally collected.
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Chicago:
U.S. Supreme Court, "Syllabus," Greiner v. Lewellyn, 258 U.S. 384 (1922) in 258 U.S. 384 258 U.S. 386. Original Sources, accessed November 3, 2025, http://www.originalsources.com/Document.aspx?DocID=7VKYULB3CLSCZ3C.
MLA:
U.S. Supreme Court. "Syllabus." Greiner v. Lewellyn, 258 U.S. 384 (1922), in 258 U.S. 384, page 258 U.S. 386. Original Sources. 3 Nov. 2025. http://www.originalsources.com/Document.aspx?DocID=7VKYULB3CLSCZ3C.
Harvard:
U.S. Supreme Court, 'Syllabus' in Greiner v. Lewellyn, 258 U.S. 384 (1922). cited in 1922, 258 U.S. 384, pp.258 U.S. 386. Original Sources, retrieved 3 November 2025, from http://www.originalsources.com/Document.aspx?DocID=7VKYULB3CLSCZ3C.
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