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United States v. Pelzer, 312 U.S. 399 (1941)
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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.
United States v. Pelzer, 312 U.S. 399 (1941)
United States v. Pelzer No. 393 Argued January 7, 1941 Decided March 3, 1941 312 U.S. 399
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. Decided in part upon authority of Helvering v. Hutchings, ante, p. 393. P. 401.
2. The revenue laws are to be construed in the light of their general purpose to establish a nationwide scheme of taxation uniform in its application. Their provisions are not to be taken as subject to state control or limitation unless the language or necessary implication of the section involved makes its application dependent on state law. P. 402.
3. Gifts in trust to grandchildren, limited to those who survive a ten-year accumulation period and attain twenty-one years of age, are gifts of "future interests," from which the $5,000 exemption in computing gift taxes is withheld by § 504(b) of the Revenue Act of 1932. P. 403.
90 Ct.Cls. 614; 31 F.Supp. 770, reversed.
Certiorari, 311 U.S. 634, to review a judgment of the Court of Claims granting a recovery of money collected as gift taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Pelzer, 312 U.S. 399 (1941) in 312 U.S. 399 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=K59QZ63KRDN1ALN.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Pelzer, 312 U.S. 399 (1941), in 312 U.S. 399, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=K59QZ63KRDN1ALN.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Pelzer, 312 U.S. 399 (1941). cited in 1941, 312 U.S. 399. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=K59QZ63KRDN1ALN.
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