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United States v. Merriam, 263 U.S. 179 (1923)
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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. Merriam, 263 U.S. 179 (1923)
United States v. Merriam Nos. 67 and 68 Argued October 11, 12, 1923 Decided November 12, 1923 263 U.S. 179
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. A bequest made to an executor, to be in lieu of all compensation or commission to which he would otherwise be entitled a such, is upon an implied condition that he clothe himself in good faith with the character of executor, but its payment is not conditioned upon actual service in that capacity. P. 184.
2. Bequests of that kind were exempted from tax under the Income Tax Act of October 3, 1913, which taxed "the income from but not the value of property acquired by gift, bequest, devise or descent." Id.
3. Taxing statutes are not to be extended by implication beyond the clear import of the language used, and doubt as to the meaning of their words must be resolved against the government and in favor of the taxpayer. P. 17.
282 F. 851 affirmed.
Certiorari to judgments of the circuit court of appeals which reversed judgments recovered by the United States in the district court in actions for additional income taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Merriam, 263 U.S. 179 (1923) in 263 U.S. 179 263 U.S. 182. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=Y18J3VB1B2LS546.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Merriam, 263 U.S. 179 (1923), in 263 U.S. 179, page 263 U.S. 182. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=Y18J3VB1B2LS546.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Merriam, 263 U.S. 179 (1923). cited in 1923, 263 U.S. 179, pp.263 U.S. 182. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=Y18J3VB1B2LS546.
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