Woodward ex rel. Estate of Woodward v. United States
United States Court of Claims
The Reporter's■ statement of the case: The Federal estate tax is a tax upon the passing of property from the dead to the living; it is a toll taken from the property transferred and does not constitute a part of the estate which is received by the executors to be administered and settled. The tax relates not to an interest to which some person has succeeded by inheritance, bequest, or devise, but to an interest which has ceased by reason of death.
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The Reporter's■ statement of the case: The Federal estate tax is a tax upon the passing of property from the dead to the living; it is a toll taken from the property transferred and does not constitute a part of the estate which is received by the executors to be administered and settled. The tax relates not to an interest to which some person has succeeded by inheritance, bequest, or devise, but to an interest which has ceased by reason of death. Lederer v. Northern Trust Go. 262 Fed. 52. In the recent case of New York Trust Go. v. Eisner, 263 Fed. 620, the United States Court for the…
1Opinion of the CourtDowney, Judge
The plaintiffs are the duly appointed and acting executors of the last will and testament of Joseph H. Woodward, deceased, a resident and citizen of the State of Alabama, who died testate, December 17, 1917. His will was duly admitted to probate' and letters testamentary were issued to the plaintiffs named therein as executors bn December 21, 1917. There is no controversy as to the facts and they are found as agreed upon by the parties.
Under the provisions of the war revenue act of October 3, 1917 (40 Stat., 300 at 324), amending the act of September 8, 1916 (39 Stat., 756 at 777), as amended…
2Cases cited13 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. PerkinsSupreme Court of the United States · 1896
- United States v. FieldSupreme Court of the United States · 1921
- Nutt v. KnutSupreme Court of the United States · 1906
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3Cited by4 opinions
- Reubel v. CommissionerUnited States Board of Tax Appeals · 1925
- Blount v. United StatesUnited States Court of Claims · 1924
- Anderson v. United StatesUnited States Court of Claims · 1925
- Tyler v. United StatesDistrict Court, D. Maryland · 1928