Alker v. United States

This case presents-a point which has. been already ruled a number of times, always against the taxpayer, with one exception. Wilmington Trust Co. v. U. S., 28 F.(2d) 205 (D. C. Md.). The plaintiffs’ position is -that the repeal by section 1400 of the Revenue Act of 1921 (42 Stat. 320) of title 4 of the Revenue Act of 1918 (40 Stat. 1096) did not preserve taxes upon the estates of those who died within a year of the date when the Act of 1921 took effect. This is because the tax was not due for a year and did not therefore “accrue” until after the repeal, which saved only “accrued” taxes.

The…