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Taxation-Constitutionality Of A Conclusive Presumption That A Transfer Executed Within A Limited Period Before Death Is Made In Contemplation Of Death
Michigan Law Review
Motion for a refund was made by the plaintiff on the ground that certain transfers made within two years preceding the death of the decedent should not have been taxed under the federal estate tax since they were not in fact made in contemplation of death. The defendant filed a demurrer on the ground that under the provisions of sec. 302 (c) of the Revenue Act of 1926, such transfers were taxable regardless of the motive impelling them. The section reads: "Where within two years prior to his death . . . and without such a consideration the decedent has …
Evidence -The Possibility Of Incrimination In A State Jurisdiction Does Not Warrant The Assertion Of The Constitutional Privilege In Federal Proceedings
Michigan Law Review
On indictment for the refusal to give information requested by the authorized revenue agent, the appellee interposed a special plea averring that it would compel him to become a witness against himself in violation of the Fifth Amendment of the federal Constitution which reads, "nor shall any person be compelled to be a witness against himself." Held, the danger of incrimination in a state court was not grounds for asserting the constitutional privilege. United States v. Murdock, 284 U. S. 141, 52 Sup. Ct. 63, 76 L. ed. 83 (1931).
Taxation - Constitutionality Of A Conclusive Presumption That A Transfer Executed Within A Limited Period Before Death Is Made In Contemplation Of Death
Michigan Law Review
Motion for a refund by the plaintiff on the ground that certain transfers made within two years of the death of the decedent should not have been subjected to the federal estate tax as they were not in fact made in contemplation of death. The defendant filed a statutory demurrer on the ground that section 302 of the Revenue Act as amended in 1926 (26 U. S. C. A. sec. 1049C) renders such property taxable irrespective of what impelled the transfer. The section reads, "Where within two years prior to his death and without consideration the decedent has made a …
Constitutional Law - Self-Incrimination - Effect Of State Immunity Statute In Federal Court
Constitutional Law - Self-Incrimination - Effect Of State Immunity Statute In Federal Court
Michigan Law Review
The defendant was indicted for violation of the National Prohibition Act. He pleaded immunity from prosecution in the federal court because of his forced testimony in the trial of another in the state court. Held, the state immunity statute was ineffective to protect the defendant in a federal court. United States v. Smith, 51 F.(2d) 803 (1931).