Knox v. McElligott

This case involves the same-principles and contentions passed on in Nos. 200, 236 and 303, ante, 529, 537, 542.

It, as they, is an action to recover a tax ($11,819.74) assessed by the Commissioner of Internal Revenue as an additional estate tax on the estate of Jonas B. Kisfem, deceased, under the Act of September 8, 1916, as amended in 1917.' The action was brought in the United States District Court for the Southern District of New York. ■

The complaint was a voluminous paper and contained at least four causes of action. As to the first, consisting of twenty-two paragraphs, McElligott filed a…