Burrows v. United States

WHALEY, Judge.

Briefly, the plaintiff’s contention is that the enactment of the Revenue. Act of 1921 (42 Stat. 227) repealed the Revenue Act of 1918 (40 Stat. 1057), and that therefore any estate tax assessed on an estate of a decedent who had died within one year prior to the enactment of the 1921 act, so that the tax had not been definitely accrued or assessed until after the enactment of the 1921 act, was relieved from all tax burdens by the phraseology of the later statute.

The precise point raised by the plaintiff in this case has been considered by this court and determined adversely to…