United States v. Mitchell

Mk. Justice Butler

delivered the opinion of the Court.

November. 28, 1918, Dellora R. Gates, a resident- of Texas, died testate; and, January 6, 1919, the County Court of Jefferson County granted letters testamentary to appellees. The federal estate tax accrued one year after her death; and, November 26, 1919, the executors made a return showing $2,927,762.64 due the United States under the Revenue Act- of 1916. They did not pay any part of the tax in 1919, but paid $1,000,000, February 25, 1920, and the balance May 27, of that year. Under the Revenue Act of 1918, 2 the executors;' March 14,…