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Shukert v. Allen, 273 U.S. 545 (1927)
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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.
Shukert v. Allen, 273 U.S. 545 (1927)
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Shukert v. Allen No. 193 Argued March 4, 7, 1927 Decided March 21, 1927 273 U.S. 545
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
A conveyance of securities made before the testator’s death and not in contemplation of it, in trust to accumulate the income until a distant date specified, and then to divide the fund among his children, designated by name as the beneficiaries, vested the interests of his children when it was executed, and was not "intended to take effect in possession or enjoyment at or after his death" within the meaning of § 402(c), Revenue Act of 1918. P. 547.
6 F.2d 551 reversed.
Certiorari (269 U.S. 543) to a judgment of the circuit court of appeals which affirmed a judgment of the district court (300 F. 754) directing a verdict for the collector in an action to recover money paid under protest as a federal estate tax.
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Chicago:
U.S. Supreme Court, "Syllabus," Shukert v. Allen, 273 U.S. 545 (1927) in 273 U.S. 545 273 U.S. 546. Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=WGNLYL3W6WMMCZL.
MLA:
U.S. Supreme Court. "Syllabus." Shukert v. Allen, 273 U.S. 545 (1927), in 273 U.S. 545, page 273 U.S. 546. Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=WGNLYL3W6WMMCZL.
Harvard:
U.S. Supreme Court, 'Syllabus' in Shukert v. Allen, 273 U.S. 545 (1927). cited in 1927, 273 U.S. 545, pp.273 U.S. 546. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=WGNLYL3W6WMMCZL.
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