Legal Opinion
Ithaca Trust Co. v. United States
Supreme Court of the United States
Decided April 8, 1929No. 267PublishedCited by 660 opinions
1Opinion of the CourtJustice Holmes
This is a suit to recover the amount of taxes alleged to have been illegally collected under the Revenue Act of 1918, February 24, 1919, c. 18, 40 Stat. 1057, in view of the deductions , allowed by § 403 (a) (3), 40 Stat. 1098. The Court of Claims denied the claim, 64 C. Cls. 686, and a writ of certiorari was granted by this Court.
On. Juñe 15, 1921, Edwin C. Stewart died, appointing his wife and the Ithaca Trust Company executors, and the Ithapa Trust Company trustee of the trusts created by his will. He gave the residue of his estate to his wife for life with authority to use from the…
2Cases cited9 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- International Harvester Co. of America v. KentuckySupreme Court of the United States · 1914
- Edwards v. SlocumSupreme Court of the United States · 1924
4 more not listed; retrieve them via the Exa API.
3Cited by660 opinions
- Kimball Laundry Co. v. United StatesSupreme Court of the United States · 1949
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Sinclair Refining Co. v. Jenkins Petroleum Process Co.Supreme Court of the United States · 1933
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
655 more not listed; retrieve them via the Exa API.