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Union Trust Co. v. Wardell, 258 U.S. 537 (1922)
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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.
Union Trust Co. v. Wardell, 258 U.S. 537 (1922)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 258 U.S. 529, click here.
Union Trust Co. v. Wardell No. 236 Argued April 17, 18, 1922 Decided May 1, 1922 258 U.S. 537
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE NORTHERN DISTRICT OF CALIFORNIA
Syllabus
1. The Estate Tax Act of 1916 did not apply to transfers in contemplation of death made before its passage. P. 540. Shwab v. Doyle, ante,529.
2. A collector of internal revenue is not liable to an action for recovery of a tax collected by his predecessor in office. P. 541. Smietanka v. Indiana Steel Co., 257 U.S. 1.
273 F. 733 reversed.
Error to a judgment of the district court sustaining a demurrer and dismissing the complaint in an action to recover a sum collected as an estate tax.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Union Trust Co. v. Wardell, 258 U.S. 537 (1922) in 258 U.S. 537 258 U.S. 538. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=YEI6X88MG1Z6BZB.
MLA:
U.S. Supreme Court. "Syllabus." Union Trust Co. v. Wardell, 258 U.S. 537 (1922), in 258 U.S. 537, page 258 U.S. 538. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=YEI6X88MG1Z6BZB.
Harvard:
U.S. Supreme Court, 'Syllabus' in Union Trust Co. v. Wardell, 258 U.S. 537 (1922). cited in 1922, 258 U.S. 537, pp.258 U.S. 538. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=YEI6X88MG1Z6BZB.
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