Myers v. United States

GREEN, Judge (concurring).

I concur solely on the ground that this court has twice decided the legal question in controversy in this ease (McKinney v. United States, 62 Ct. Cl. 180 and Elmhirst v. United States, 38 F.(2d) 915, 69 Ct. Cl. 295), and in both instances certiorari has been denied by the Supreme Court. 273 U. S. 716, 47 S. Ct. 108, 71 L. Ed. 855; 282 U. S. 855, 51 S. Ct. 29, 75 L. Ed.-.

LITTLETON, Judge.

It seems to me that a decision in favor of the plaintiff in this case is inconsistent with the intent and purpose of the statutes taxing estates and with the decision in Merchants’…