Lederer v. Northern Trust Co.
Court of Appeals for the Third Circuit
In Error to the District of the United States for the Eastern District of Pennsylvania; J. Whitaker Thompson, Judge. 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. There was a judgment for plaintiffs (257 Fed. 812), and defendant brings error.
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In Error to the District of the United States for the Eastern District of Pennsylvania; J. Whitaker Thompson, Judge. 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. There was a judgment for plaintiffs (257 Fed. 812), and defendant brings error. The Collector of Internal Revenue assessed the decedent’s estate with a tax under the provisions of Sections 201, 202 and 203 of the Act of Congress of September 8, 1916, entitled “An Act to increase the revenue and for other…
1Opinion of the CourtWoolley, Circuit Judge
(after stating the case as above).. The question is: Whether the collateral inheritance tax imposed by the Pennsylvania Act of 1887 falls within the deductions allowed by section 203 of the Federal estate tax Act of 1916 in arriving at the value of the “net estate” on which alone the Federal act imposes the tax. In other words: Is the amount which the decedent’s estate paid the Commonwealth of Pennsylvania as a collateral inheritance tax either (a) “an administration expense,” or (b) “a claim against the estate,” or (c) one of “such other charges against the estate, as are allowed by the laws…
2Cases cited11 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
6 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re Estate of MillerCalifornia Supreme Court · 1921
- Poulsen v. HoffOregon Supreme Court · 1921
- Randolph v. CraigDistrict Court, M.D. Tennessee · 1920
- Hazard v. Board of Tax CommissionersSupreme Court of Rhode Island · 1921
- Prentiss v. EisnerCourt of Appeals for the Second Circuit · 1920
17 more not listed; retrieve them via the Exa API.