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Rasquin v. Humphreys, 308 U.S. 54 (1939)
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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.
Rasquin v. Humphreys, 308 U.S. 54 (1939)
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Rasquin v. Humphreys No. 37 Argued October 19, 1939 Decided November 6, 1939 308 U.S. 54
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. A gift in trust reserving power in the donor to change the beneficiaries other than himself is incomplete and not subject to be taxed as a gift under the Revenue Act of 1932. Sanford v. Commissioner, ante, p. 39, followed. P. 55.
2. Article III of Treasury Regulation 79 (1933 ed.), under the Revenue Act of 1932, affords no basis for modification of the above construction of the statute, and the amendment of the regulation in 1936 is so plainly in conflict with the statute as to preclude its application retroactively. Id.
101 F.2d 1012 affirmed.
Certiorari, 307 U.S. 619, to review the affirmance of a judgment recovered from the Collector in an action to recover money collected as a gift tax.
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Chicago:
U.S. Supreme Court, "Syllabus," Rasquin v. Humphreys, 308 U.S. 54 (1939) in 308 U.S. 54 308 U.S. 55. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=MC6WTQEQ5ZXT5L8.
MLA:
U.S. Supreme Court. "Syllabus." Rasquin v. Humphreys, 308 U.S. 54 (1939), in 308 U.S. 54, page 308 U.S. 55. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=MC6WTQEQ5ZXT5L8.
Harvard:
U.S. Supreme Court, 'Syllabus' in Rasquin v. Humphreys, 308 U.S. 54 (1939). cited in 1939, 308 U.S. 54, pp.308 U.S. 55. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=MC6WTQEQ5ZXT5L8.
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