New York Trust Co. v. Eisner
District Court, S.D. New York
At Law. Action by the New York Trust Company and another, as executors of J. Harsen Purdy, deceased, against Mark Eisner. On demurrer to the complaint.
1Opinion of the Court
MACK, Circuit Judge.
Demurrer to a complaint for recovery of taxes paid by an executor raises questions as to the constitutionality and interpretation of title II, Act Sept. 8, 1916 (39 Stat. 777), the Fed*621eral Inheritance Tax Act, as it stood before the amendments of March 3 and October 3, 1917 (Comp. St. 1916, §§ 63361/2a.-63361/¿m).
1. Constitutionality.
[1-3] Clearly the tax is not one on the property of the decedent, but, as it purports to be, on the privilege of transfer by death. Equally clearly it is not on the individual legacies or on the right of the individual legatees to receive…
2Cases cited3 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Plunkett v. Old Colony Trust Co.Massachusetts Supreme Judicial Court · 1919
- Northern Trust Co. v. LedererDistrict Court, E.D. Pennsylvania · 1919
3Cited by8 opinions
- Poulsen v. HoffOregon Supreme Court · 1921
- Beals v. MagenisMassachusetts Supreme Judicial Court · 1940
- Hepburn v. WinthropCourt of Appeals for the D.C. Circuit · 1936
- In Re Estate of GelinSupreme Court of Minnesota · 1949
- State Tax Commission v. BackmanUtah Supreme Court · 1936
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