First Trust & Savings Bank v. Smietanka
Court of Appeals for the Seventh Circuit
In Error to the District Court of the United States for the Eastern Division of the Northern District of Illinois. Action by First Trust & Savings Bank, trustee under the last will and testament of Otto Young, deceased, against Julius F. Smietanka, as collector of Internal Revenue for the First District of Illinois.
1Opinion of the Court
BAKER, Circuit Judge.
Plaintiff in error, as trustee under the will of Otto Young, filed a declaration to recover income taxes assessed against the estate under the Internal Revenue Act of October 3, 1913 (38 Stat. 167), and paid under protest. A general demurrer was sustained, and judgment for costs followed.
Otto Young’s will, after disposing of portions of the income during the lives of his widow and four daughters and until his youngest surviving grandchild should attain the age of 21, provided:
“6. When the last survivor of my daughters shall have deceased and the youngest surviving child…
2Cases cited2 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Treat v. WhiteSupreme Court of the United States · 1901
3Cited by7 opinions
- Smietanka, Collector of Internal Revenue v. First Trust & Savings BankSupreme Court of the United States · 1921
- Texas Co. (Puerto Rico) v. DomenechSupreme Court of Puerto Rico · 1936
- Smietanka v. First Trust & Sav. BankSupreme Court of the United States · 1922
- United States v. Chicago & E. I. Ry. Co.District Court, N.D. Illinois · 1924
- Brown v. United StatesDistrict Court, N.D. Illinois · 1920
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