United States v. Woodward
Supreme Court of the United States
APPEAL FROM THE COURT OF . CLAIMS. The case is stated in the opinion.
1Opinion of the CourtJustice Van Devanter
Tins is an appeal from a judgment' in favor of the executors of Joseph H. Woodward, deceased, for money claimed to have been erroneously exacted from them as a tax on the income of his estate while, in their hands. .
The testator died December 15, 1917. The. Revenue Act.of 1916 1 “imposed upon the transfer of the net estate of every decedent ” dying thereafter a tax which it called, an “estate tax.” The act fixed the amount of the tax at a named percentage “of the value of the net estate,” made the tax a lien upon the “entire gross estate,” required that it be. paid “out of the estate ” before…
2Cited by83 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- United States v. MitchellSupreme Court of the United States · 1926
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Bouse v. HutzlerCourt of Appeals of Maryland · 1942
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