Untermyer v. Anderson

By the original action commenced in the United States District Court, Southern District of New York, Isaac Untermyer sought to recover of the U. S. Collector of Internal Revenue the tax exacted of him, under the Act of June 2, 1924, — §§ 319, et seq., — on account of a gift which he made May 23, 1924. After his death the cause was revived in the name of the executors — petitioners herein — and was then heard upon an agreed statement of facts. Both sides moved for a directed verdict. Judgment went for the Collector and was affirmed by the Circuit Court of Appeals.

The questions now presented…