Legal Opinion
Keith v. Johnson
Supreme Court of the United States
Decided April 12, 1926No. 295PublishedCited by 59 opinions
1Opinion of the CourtJustice Butler
In 1917, John B. Johnson, a resident of New York, died' intestate. Respondent was appointed administratrix, and in'that year paid to the State $233,044.20, the transfer tax imposed pursuant to Art. X, Tax Law, c. 60, Consolidated Laws. When respondent made the income tax return for the estate for 1917 (Revenue Act of 1916, c. 463, 39 Stat. 756, 757), she claimed that the state transfer tax paid in that year was deductible; but, yielding to the regulations of the Treasury Department, she did not make the deduction, and under protest paid to the United States an income tax calculated on…
2Cases cited15 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. PerkinsSupreme Court of the United States · 1896
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Green v. Lessee of NealSupreme Court of the United States · 1832
- United States v. WoodwardSupreme Court of the United States · 1921
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3Cited by59 opinions
- Trapp v. Metropolitan Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- Wisconsin Gas & Electric Co. v. United StatesSupreme Court of the United States · 1944
- Walker v. United StatesCourt of Appeals for the Eighth Circuit · 1936
- Russel v. CommissionerUnited States Board of Tax Appeals · 1937
- In re the Judicial Settlement of the Intermediate Account of Proceedings of Bankers Trust Co.Appellate Division of the Supreme Court of the State of New York · 1930
54 more not listed; retrieve them via the Exa API.