Edwards v. Slocum

This is a suit brought by the respondents, executors of the will of Mrs. Sage, to recover the amount of a tax paid under protest. The tax was-levied under the Act of February 24, 1919, c. 18, § 400; 40 Stat. 1057, 1096, which imposes upon “ the transfer of the net estate of every decedent dying after the passage of this Act ” taxes equal to specified percentages of the net estate determined as provided in § 403. Mrs. Sage left an estate of $49,-129,256.99. She bequeathed specified sums amounting to $1,285,000 for charitable purposes, $8,618,079.55 for purposes other than charitable, and the…