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Edwards v. Slocum, 264 U.S. 61 (1924)
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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.
Edwards v. Slocum, 264 U.S. 61 (1924)
Edwards v. Slocum No. 276 Argued January 10, 1924 Decided February 18, 1924 264 U.S. 61
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
In assessing the "Estate Tax" under the "Revenue Act of 1918," 40 Stat. c. 18, Title IV, charitable bequests which are deductible from the gross estate in fixing the net taxable estate should be deducted without any diminution on account of the tax itself, even though, being residuary, they will ultimately bear the tax burden. P. 62. Cf. Young Men’s Christian Assn. v. Davis, ante,47.
287 F. 651 affirmed.
Certiorari to a judgment of the circuit court of appeals affirming a judgment of the District Court for the plaintiffs in their action to recover from the Collector the amount of a tax paid under protest.
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Chicago:
U.S. Supreme Court, "Syllabus," Edwards v. Slocum, 264 U.S. 61 (1924) in 264 U.S. 61 Original Sources, accessed November 3, 2025, http://www.originalsources.com/Document.aspx?DocID=KYBQ52BM3A4UZUH.
MLA:
U.S. Supreme Court. "Syllabus." Edwards v. Slocum, 264 U.S. 61 (1924), in 264 U.S. 61, Original Sources. 3 Nov. 2025. http://www.originalsources.com/Document.aspx?DocID=KYBQ52BM3A4UZUH.
Harvard:
U.S. Supreme Court, 'Syllabus' in Edwards v. Slocum, 264 U.S. 61 (1924). cited in 1924, 264 U.S. 61. Original Sources, retrieved 3 November 2025, from http://www.originalsources.com/Document.aspx?DocID=KYBQ52BM3A4UZUH.
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