Northern Trust Co. v. Lederer
District Court, E.D. Pennsylvania
At Law. Action by the Northern Trust Company and Henry R. Zesinger, executors under the will of Lewis W. Klahr, deceased, against Ephraim Lederer, Collector of Internal Revenue. On trial by the court without a jury.
1Opinion of the Court
THOMPSON, District Judge.
The plaintiffs, executors under the will of Pewis W. Klahr, deceased, were assessed by the defendant, the collector of internal revenue, with a tax under lie provisions of sections 201, 202 and 203 of title 2 of the act of Congress of September 8, 1916 (Act Sept. 8, 1916, c. 463, 39 Stat. 777, 778 [Comp. St. 1918, §■§ 6336%b, 6336%c, 6336!/2d]), entitled “An act to increase the revenue and for other purposes,” in the amount of $79,172.10, as a tax upon the transfer of the net estate of the decedent. The sections bearing upon the controversy are as follows;
“Sec. 201.…
2Cases cited7 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. PerkinsSupreme Court of the United States · 1896
- Strode v. CommonwealthSupreme Court of Pennsylvania · 1866
- Orcutt's AppealSupreme Court of Pennsylvania · 1881
- Finnen's EstateSupreme Court of Pennsylvania · 1900
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3Cited by5 opinions
- In Re Estate of MillerCalifornia Supreme Court · 1921
- Randolph v. CraigDistrict Court, M.D. Tennessee · 1920
- Hazard v. Board of Tax CommissionersSupreme Court of Rhode Island · 1921
- New York Trust Co. v. EisnerDistrict Court, S.D. New York · 1920
- Title Guarantee & Trust Co. v. EdwardsDistrict Court, S.D. New York · 1922