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Humes v. United States, 276 U.S. 487 (1928)
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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.
Humes v. United States, 276 U.S. 487 (1928)
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Humes v. United States No. 376 Argued March 9, 1928 Decided April 9, 1928 276 U.S. 487
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
Under § 403(a)(3), of the Revenue Act of 1918, which provides that bequests to charitable corporations may be deducted in determining the net estate subject to estate tax, a contingent bequest the value of which cannot be determined from any known data, but depends on mere speculation, is not deductible. P. 493.
63 Ct.Cls. 613 affirmed.
Certiorari, 275 U.S. 515, to a judgment of the Court of Claims, rejecting a claim for refund of part of an estate tax.
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Chicago:
U.S. Supreme Court, "Syllabus," Humes v. United States, 276 U.S. 487 (1928) in 276 U.S. 487 276 U.S. 490. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=HTH4YSIXI7BTNHS.
MLA:
U.S. Supreme Court. "Syllabus." Humes v. United States, 276 U.S. 487 (1928), in 276 U.S. 487, page 276 U.S. 490. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=HTH4YSIXI7BTNHS.
Harvard:
U.S. Supreme Court, 'Syllabus' in Humes v. United States, 276 U.S. 487 (1928). cited in 1928, 276 U.S. 487, pp.276 U.S. 490. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=HTH4YSIXI7BTNHS.
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