*1 308 compromise, paid result, which, out, un-
tax is the result if results one carried adjusted by gross less the exclu- incurring liability, estate of a and the tax computed other, out, on sions so that if the estate tax carried will not result will the entire amount of the net estate accrual liability, of a tax and he elects upon agreed former, as a- ig- amount of tax follow the either because of compromise. Congress in- I do not think norance or ill advice as to the tax conse- 812(c), deny quences, tended to exclusion under this1court and other courts supra, incurs, subse- gross from the estate pay, that he and must the tax.6 decedent, quent paid tax where the The same apply equally rule should decedent, prior estate of as the result United States. compromise, full amount was not the my opinion, respect It is that with Commissioner, grant determined property one-half of the Harmon trust finally exclusion cases where tax decedent, which came estate into the tax on paid determined was the prerequisites each of the exclusion under entire net estate as determined the Com- 812(c), supra, present, were and that the missioner. value thereof have been excluded should gross from the estate decedent. presented record, facts on this Under the which actuated the Commis indicated, reasons I For the reasons would re- compromise, accepting sioner offer No. affirm No. verse 3993 and opinion, my material. The tax estate, paid; net was on entire and not
upon particular legacy or distributive gross up made estate. It
share which paid the tax was
cannot said that
one-half of Mclllvaine one-half
property,
whole
Harmon trust
since the
al.
et
v.
HARDYMAN
et al.
COLLINS
Harmon
included
property
trust
No. 12120.
gross
estate of
Commissioner
Appeals
United States Court of
part
ex
Harmon and
thereof was ever
no
Ninth Circuit
cluded therefrom.
May 29, 1950.
chosen,
he
Had'
Commissioner
stipulation that the
9,1950.
Writ of Certiorari Granted Oct.
could have insisted on a
and one-half
decedent’s one-half
See
estate of thereby at a defici- arrived
accordingly, deficiency in amount with the
ency identical However, elected stipulated. he
that was course, simply follow that but to
not to compromise,
stipulate as a the amount liability entire net estate. tax taxpayer has two courses of
Where open him to desired
procedure obtain Revenue, 44, 46, 59 Internal Bonham v. Commissioner 31; Gregory Helvering, Revenue, 725, 728; Cir., 83 L.Ed. v. F.2d Curtis 293 89 Revenue, of Internal 79 L.Ed. v. Commissioner 1355; 736, 738; Cir., 97 A.L.R. Scott v. Commis 89 F.2d United States Revenue, Cir., Co., Safety Heating sioner Internal v. Car 36, 39; 500; Wichita F.2d Term. El. Co. Revenue, of Internal Commissioner of Internal Clemmons v. Commissioner Cir., 209, 211; Revenue, F.2d F.2d of Internal Davidson v. Commissioner *2 Wirin,
A. L. and Robert R. Fred Okrand Rissman, (Nanette Cal. Dem- Angeles, Los bitz, Hays, Egan Arthur William Garfield Kaskell,- Colby and Peter H. York New counsel, City, American Civil Liberties Union, appellants. counsel), George Penney, Cal., Angeles, Los Aub- Irwin, Glendale, Cal., rey N. Robert M. Chester, Newell and A. Theodore Los Angeles, Cal., appellees. Goldberg, Arthur Counsel, Gen. J. Harris, Thomas E. Counsel, Asst. Gen. Washington, (Jay Darwin, D.C. A. San Francisco, Cal., counsel), for Cong, of Org., Ind. curiae. amicus Miller, Loren Angeles, Cal., Los Thur- good Marshall and' Greenberg, New Jack City, York for Nat’l Ass’n for Adv. of People, Colored as amicus curiae. Maslow, City Will (Shad York New Polier, Joseph B. Robison and Howard Squadron, City, counsel) M. New York Cong., for American as amicus Jewish curiae. HEALY, Before McALLISTER,* and ORR, Judges. Circuit ORR, Judge. Circuit judgment trial court entered dismissal of an amended on the ground stаte a that it did not cause of ac- for damages of Title 8 tion of that rul- U.S.C.A.1 correctness subject appeal. * Circuit, sitting by special preventing designa- Sixth or for the or hin- dering authorities tion. constituted 47(3): Territory giving from 1. 8 U.S.C.A. State or curing or se- ‘.‘Depriving persons persons priv- to all within such or State ileges. Territory or persons “(3) laws; persons more If two or or if two con- more or by Territory spire prevent force, intimidation, conspire go or in dis- guise highway lawfully threat, premises who is another, giving vote, sup- depriving, entitled to port advocacy legal indirectly, any person manner, either equal pro- toward or or class of favor election any lawfully qualified person equal priv- as an elec- tection laws; ileges President, tor for President or Vice immunities ander substance, alleged meetings hаd been similar resolutions complaint, in
amended
adopted
officials
and forwarded to
of' the
appellants
citizens of
Government.
of the Crescenta-
and are members
Appellant Morse
Canada Democratic Club.
Appellees,
knowledge
meet-
having
that a
*3
appellant
and
of the club
chairman
is
ing of the club
was to be
November
program
Hardyman
and
chairman of the
is
being
pro-
and also
informed
the
publicity committee.
purposes
gram
meeting,
and
en-
of said
Club,
conspiracy
up
tered into a
to break
said
Democratic
The Crescenta-Canada
adoption
meeting
prevent
club,
voluntary
and to
the
a
called the
hereinafter
proposed
transmission of
In
association,
chartered
the
resolution.
duly organized and
appellees-
County
conspiracy
furtherance
such
Angeles
Democratic
by the Los
building
went to
in which the meeting
the
recognized official-
Committee
Central
held,
being
was
pur-
threatened to and did as-
claimed
ly
a Democratic club. Its
appellants,
attending
sault
ordered those
the
participate in the election of
poses
were
States,
meeting
including
to leave and thus forced those in
United
officials of the
disperse
by
attendance
President,
threats and
members of
Vice-President and
prevented
attending
violence
petition
Govern-
those
Congress; to
the National
meeting
adopting
transmitting
grievances;
engage
for redress of
ment
proposed
Appellees
meetings
resolution.
public
the discussion
na-
had not
for
conspired
public
or
issues,
interfered with
including
meet-
the interna-
tional
ings held
knowledge
appellees
with
foreign
policies
tional
United
organizations
by
expressing views with
States.
appellees
agreed
and which resolu-
practice
customary
a
Pursuant
adopted
tions were
respecting the foreign
public meetings in
regular
club held
policies of the United States.
trial
which affairs of
city
La Crescenta at
court held that
47(3) of Title 8 U.S.C.A.
§
importance
interest
were
national
dis-
does not sanction a cause of action against
such action taken thereon as
cussed and
the private individuals
interfere
who
with
The club
members deemed advisable.
ar-
privilege of assembling
petition
Con-
public meeting
ranged for
and scheduled
gress and to discuss national affairs unless
city
evening
of La
for
in the
Crescenta
interference is committed
the state
14, 1947,
of November
at which a named
person
or a
acting
authority
thereof.
speaker
-foreign policy
towas
discuss the
short,
the question presented is
States, including
wheth-
the Mar-
of the United
47(3)
er
authorizes a
par-
civil suit
plan. The
for dam-
shall
discussion was to
§
ages against private individuals for inter-
ticipated
of the club and
the members
fering, pursuant
conspiracy,
to a
attending
meeting.
with an
It
also
others
assemblage of citizens
discuss
meeting
that at
understood
said
resolu-
foreign
petition
policy and to
presented opposing the
Mar-
tion would
national
griev-
redress of
understanding
plan with the
that such
shall
question
ances. This broad
embraces three
resolution,
passed,
if
would be forwarded
Congress
1. Did
issues:
intend
States,
to create
President of
a civil
such
Department
enactment of
аnd members
Con-
so,
(3)
? 2.
If
did
resolution was intended to
have con-
gress. Said
stitutional
to do so
grievances
? 3.
Granted the
petition for redress
with
power,
previous
prop-
statute
plan.
respect to Marshall
At
injured
person
prop-
other
in his
or
Member
of the United
as a
deprived
injure
erty,
having
exercising
States;
or to
any right
support
property
of a citizen of
account
such
injured
party
advocacy;
deprived may
section,
an
action for
in this
if one or
forth
more
set
recovery
damages,
engaged
do,
occasioned
therein
or cause to
against any
injury
deprivation,
done,
one
act
in furtherance of the
be
object
conspirators.”
conspiracy, whereby
an-
more of the
of such
“exclusively against
47(3)
deal
«r
directed
exercise thereof? We
persons,
the action of
without ref-
questions in the order named.
states, or their
erence to
laws of the
Scope
47(3).
Intended
* *
officers,
administration
Harris, 1882,
United States v.
District Court concluded
remedy
1 S.Ct
persons
territory
47(3)
The
fur
history
in
State
§
disguise
warrants
conclusion that it was
goor
in
or on
ther
highway
against
another,
intendеd to afford relief
premises
of de-
acts
* *
embodying
disguise
Although
Act
priving,
individuals.
portion
The
obvious,
En
statute,
said section was entitled “An Act to
it is
not con-
Amendment,”
equally force the Fourteenth
it was
cerned with state officials
it is
Congress
theory
that the Fourteenth
obvious
per-
that the
“two or more
words
only persons-
gave
Amendment
the federal Government
sons” cannot be read to mean
rights
power
protect
individual civil
color of
state law when
acting
See, Congres
and,
against individual
simple conspiracy
action.
involved
at the
Sess.,
Globe,
pp.
sional
42nd
1st.
time,
private
Cong.,
mean
same
read to
individuals
367-68, 607-08, Appendix
Rep
As
disguise.’
It
68-69.
where there
will be noted
Shellabarger,
resentative
chairman
provides:
that the statute also
“If two or
* * *
* * *
responsible
bill,
House committee
persons
consрire
for the
more
explained it,
provision in
hindering
the Four
preventing
persons
teenth Amendment that all
born
authorities
the constituted
or naturalized
Territory
securing
giving or
in
Congress
power
Territory
gave
citizens thereof
all
within such State or
”
* *
*
privileges
protect
and im
equal protection
He in
reasonable
munities of United States citizens.
It does not seem
to construe
privileges
in
immunities
persons”
cluded
these
“two or more
to mean “state offi-
Government,
protection by
enjoy
applied
conspiracy.
cials” as
to that kind
liberty
ment of life and
to ac
applicability
private
the statute to
etc.,
quire
property,
possess
reading
citing
individuals is reinforced
Coryell, 1823,
passage original
6 Fed.
the section
context.
Stat.
Corfield
546,
3,230,quoted in
p.
Slaugh
8 U.S.C.A.
Cas.
No.
originally
47 was
2 of
§
Cases, 1872,
20,
36,
April
tеrhouse
the Act of
1 of
Wall.
83 U.S.
1871. Section
that
See,
explicitly
Congressional
L.Ed. 394.
Act was 8 U.S.C.A.
which
Globe, supra, Appendix
rights
applies
deprivations
69. That
under color
the
this
Congress
ory
scope
Had
of the Fourteenth
of state law.
intended both
Amend
applicable
action, ment has since been
provisions to
to state
invalid does not
persuasiveness
from its
require-
detract
have inserted that
determin
would
ing congressional
ment in the first
intent.2
section
and omitted
second.
from the
congressional
debates reveal
Supreme
Act was intended to
The United States
Court has the
curb the activities
and,
part
particular,
individuals
private
held that
statute identical
with of
Reese, 1875,
2. A further
indication that
be-
riod. U. S. v.
Bowman,
protect
lieved it had broad
and James v.
civil
rights
from individual
is found
pe-
passed during
in other statutеs
held unconstitutional
two
sections
Klux
criti- We are
which
the Ku
Klan. Considerable
aware
the recent cases
(which
47(3)
pro
then in-
giving
cism was aimed at the bill
characterize
sanctions)
only
tection
against
as well as
cluded criminal
civil
state action. Love v.
because,
8 Cir.,
785;
Chandler,
thought,
it was
federal Gov-
124 F.2d
Viles
Symes,
required
to enter v.
thereby
ernment would
313
petition
m respect
affairs and
of United
immunities
ileges and
citizenship.
it had been
grievances.
for a
If
redress
of state
citizenship from those
object
alleged in
these
counts
nar
the courts
The delineation
for
prevent meeting
defendants was to
Congress has
row area
purpose,
would
protect from in
power to
statute,
scope
within
through
developed
invasion has
dividual
Such,
sovereignty of
States.
application
of what is now 18 U.S.C.A.
however,
offence, as
not the case.
31,
241,
May
originally enacted
out,
indictment,
will made
stated
applied
has been
to individual
This statute
object
the con-
if it be
shown that
deprivations
for fed
right
vote
spiracy
prevent meeting
was to
Yarborough, 1884,
offices,
parte
eral
Ex
542,
lawful
whatever.” 92 U.S.
274;
651,
152,
L.Ed.
110
4
U.S.
S.Ct.
28
552-553,23
L.Ed.
privileges granted
enjoy
cited
passage
repeatedly
has been
homestead
United States
v.
establishing
Court as
Waddell, 1884,
76,
35, 28
112
S.Ct.
U.S.
purposes
assembly
national
673;
L.Ed.
See,
federally
right.
Presser
protected
while
custody
attack
of a federal
267,
Illinois, 1886,
252,
116 U.S.
v.
marshal, Logan
States, 1892,
v.
615;
580,
Logan v. United
29 L.Ed.
429;
263,
617,
U.S.
36 L.Ed.
S.Ct.
U.S.
S.Ct.
inform
federal officers of vio
429;
Quarles,
158 U.S.
In re
law,
Quarles,
lations
re
1080;
959, 39 L.Ed.
1080;
O.,
Hague v.
I.
C.
States, 1900,
Motes
*6
L.Ed. 1423. In Powe
(cid:127)which its members therefore, enjoyment, votes it president its are elected shall free electors, thus chosen people (cid:127)of officers was said that must look to the and the uncorrupted choice of those states. the free and right part to take in that who have the immediately I return now to of con- choice.” The insistent note same majority opinion gives to before The us. and integrity cern for the functions cursory the instant statute no mоre than
processes
government runs
of the national
attention, quoting it at the outset in a
through
under that
arising
all the cases
footnote but
ignoring
thereafter
distinc-
(cid:127)
section.7
descriptive
wording.
tive
The
clause
conspiracy
though
treated as
it
said
problem
left to
had
While
better
something widely different from
what
presented,
it is
be dealt
when
I
with
say
does
or means
something other than
present
crim-
purposes
for
assume that the
says.
conspiracy alleged
is referred
inal statute
which all
one of the
on
up”
to as one to “interfere
or “break
241,
with”
foregoing
namely
cases proceed,
being
purpose
meeting
supra,
having
conspiracy
reach a
would
petitioning Congress
discussing
in re-
object
interfering
with
substantially
spect
plan;
ques-
to the Marshall
right
the exercise of
citizens to as-
presented
though
tion
is discussed as
discussing
semble for the
na-
conspiracy
clause
were
petitioning Congress
affairs
couched
tional
or of
for
substantially identical with
clause
found
grievances.8
the redress of
There is dicta
241, supra.
primary
in 18
Cruikshank,
U.S.C.A. §
in United States v.
92 U.S.
effort of
majority
proving
is devoted to
542,
588,
view,
23 L.Ed.
supporting that
point
Congress, although pur-
although
holding
the actual
was that no
portedly legislating
support
offense under the statute was discernible in
Amendment,
Fourteenth
aiming
was
indictment,
charged
which
that the de-
private rather than
conspired
propo-
state action—a
fendants
to hinder named citi-
sition
necessarily
I
zens of the
am
(negroes)
United States
enjoyment
disagreement.
free exercise
of their “law-
absorption
But their
in that
them,
ful
think,
effort
led
peaceably
as-
I
to оverlook
* * *
peaceful
semble
for
the circumstance that
and law-
succeeded
purpose.”
ful
people
providing
redress
for conduct
assemble for
lawful
which individuals are
was
in the nature of
thought
things incapable except
to be an attribute
when acting
citizens
authority.
species
free
color
did not
Thus
derive
Quarles,
532,
perfect
7. In re
158
that be
Ms
continue
S.Ct.
residence
1080,
charge
entry.
Nevada,
L.Ed.
his
35,
was that
Crandall
v.
Wall.
conspired
injure
744, although
the defendants
73 U.S.
18 L.Ed.
prior
Worley
having
adoption
oppress
reported
one
decided
of these
proceeds
deputy
statutes,
on
to a United States
the same strain.
It
marshal
exacting
individuals
in
certain
had violated the
had to
with a
do
state law
carrying
entering
leaving
ternal
revenue
on il
on all
laws
tax
licitly the business of a
thе state. The statute was held invalid
distiller.
ground
Logan
States,
v. United
on the broad
144 U.S.
people
necessity
being
L.Ed.
left
S.Ct.
free
charged
to do
was
violence to certain
travel
the seat of
the national
custody
seaports,
government,
individuals while
of a
.to
and to the
marshal,
deputy
agencies
United States
holding
who
land offices and other
r
widely through
them to answe
United States distributed
Waddell,
country.
offense. United States v.
out the
in
Cf., however,
States,
Screws v. United
pro
of a citizen to be
volved
against enforced removal
others
tected
1330;
162 A.L.R.
Williams
land
which he had made
entry,
requisite
pleading to con- judgment below should be affirmed.
