Legal Opinion
United States v. Kombst
Supreme Court of the United States
Decided May 23, 1932No. 704PublishedCited by 9 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
The question for decision is whether the sum of $261,-811.42 paid to the State of California for inheritance taxes should have been deducted from the gross estate of the decedent before calculating the federal estate tax under the Revenue Act of 1916, as amended.
On April 25, 1917, Rosa von Zimmermann died in California, a German alien enemy, leaving a net estate valued at $1,927,610.88. Her will was probated there. Her executors, who were citizens of that State, paid in 1918 to the United States an estate tax of $144,889.78, and to…
2Cases cited12 opinions
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- United States v. MitchellSupreme Court of the United States · 1926
- Stebbins v. RileySupreme Court of the United States · 1925
- United States v. WoodwardSupreme Court of the United States · 1921
- Potter v. ChambersCalifornia Supreme Court · 1922
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bingaman v. Golden Eagle Western Lines, Inc.Supreme Court of the United States · 1936
- Wisconsin Gas & Electric Co. v. United StatesSupreme Court of the United States · 1944
- Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
- Newman v. ZerbstCourt of Appeals for the Tenth Circuit · 1936
- Parrott Estate Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1937
4 more not listed; retrieve them via the Exa API.