Estate of Putnam v. Comm'r, 324 U.S. 393 (1945) - USREPORTS-324-393 | Content Details | GovInfo

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Estate of Putnam v. Comm'r, 324 U.S. 393 (1945)

Category: Judicial Publications

Collection: United States Reports

Volume: 324

SuDoc Class Number: JU 6.8/1:324

Decision Date: March 26, 1945

Court Term: 1944

United States Reports Citation: 324 U.S. 393 (1945)

Subjects (LLC): Finance and Financial Sector; Corporate Income Tax; Board of Tax Appeals; Tax Law; Revenue Act of 1938; Wills, Trusts, and Estates Law; Transfer and Inheritance Tax; Dividends; Taxation; Securities; Property

Subjects (SCDB): Federal Pre-emption of State Legislation Or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.; Federalism