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Smietanka v. First Trust & Savings Bank, 257 U.S. 602 (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.
Smietanka v. First Trust & Savings Bank, 257 U.S. 602 (1922)
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Smietanka v. First Trust & Savings Bank No. 540 Argued January 19, 1922 Decided February 27, 1922 257 U.S. 602
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
1. The Income Tax Act of 1913 made no provision for taxing income held and accumulated by a trustee for unborn and unascertained beneficiaries. P. 605.
2. Semble that the specific inclusion of such income by the Act of 1916 was a legislative interpretation of the earlier act as not including it. P. 607.
Affirmed.
Certiorari to a judgment of the circuit court of appeals affirming a judgment of the district court for the present respondent, in an action to recover a tax. The district court had first sustained a demurrer to the declaration, but later, pursuant to a mandate of reversal (see 268 F. 2.30), overruled it and rendered judgment against the present petitioner, who stood upon the demurrer. The case then went again to the court below, and the judgment was affirmed.
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Chicago:
U.S. Supreme Court, "Syllabus," Smietanka v. First Trust & Savings Bank, 257 U.S. 602 (1922) in 257 U.S. 602 257 U.S. 603. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=FKR726VC76CVTL3.
MLA:
U.S. Supreme Court. "Syllabus." Smietanka v. First Trust & Savings Bank, 257 U.S. 602 (1922), in 257 U.S. 602, page 257 U.S. 603. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=FKR726VC76CVTL3.
Harvard:
U.S. Supreme Court, 'Syllabus' in Smietanka v. First Trust & Savings Bank, 257 U.S. 602 (1922). cited in 1922, 257 U.S. 602, pp.257 U.S. 603. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=FKR726VC76CVTL3.
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