Irwin v. Gavit

This is a suit to recover taxes and perialties exacted by the Collector under the Income. Tax Act of October 3, 1913, e. 16, Section II, A. subdivisions 1 and 2; B. D. and *166E. 38 Stat. 114, 166, et seq. The Collector demurred to the complaint. The demurrer was overruled and judgment given.for the plaintiff by the District Court, 275 Fed. 643, and the Circuit Court of Appeals, 295 Fed. 84. A writ of certiorari was granted by this Court. 264 U. S. 579.

The question is whether the sums received by the plaintiff under the will of Anthony N. Brady in 1913, 1914 and 1915, were, income and taxed. The…