New York Trust Co. v. Eisner
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OP THE UNITED STATES POR THE SOUTHERN DISTRICT OP NEW YORK. The case is stated in the opinion.
1Opinion of the CourtJustice Holmes
This is a suit brought by the executors of one Purdy to recover an estate tax levied under the Act of Congress of September 8, 1916, c. 463, Title II, § 201, 39 Stat. 7.56, 777, and paid under duress on December 14, 1917. According to the complaint Purdy died leaving a will and codicil directing that all succession, inheritance and transfer taxes should be paid out of the residuary estate, which was bequeathed to the descendants of his brother. The value of the residuary estate was $427,414.96,. subject to some administration expenses. The executors had been required to pay and had paid…
2Cases cited4 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Welton v. MissouriSupreme Court of the United States · 1876
- United States v. FieldSupreme Court of the United States · 1921
- I. M. Darnell & Son Co. v. City of MemphisSupreme Court of the United States · 1908
3Cited by514 opinions
- Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Committee for Public Education & Religious Liberty v. NyquistSupreme Court of the United States · 1973
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Ullmann v. United StatesSupreme Court of the United States · 1956
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