Legal Opinion
Wickwire v. Reinecke
Supreme Court of the United States
Decided November 21, 1927No. 149PublishedCited by 292 opinions
1Opinion of the Court
Mr, Chief Justice Taft
delivered the opinion of the Court.
This is a suit by Jessie L. Wickwire, individually and as executrix of her husband, Edward L. Wickwire, to recover taxes from the United States Collector of Internal Revenue for the first district of Illinois, on the. ground that- they were assessed against her and collected without legal authority. The tax was a so-called estate tax assessed by the Commissioner of Internal Revenue under § 402(c) of the Revenue Act of 1918 (c. 18, 40 Stat. 1057, 1097). The section and paragraph provided:
“ That the value of the gross estate of the…
2Cases cited4 opinions
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Nichols v. United StatesSupreme Court of the United States · 1869
- United States v. RindskopfSupreme Court of the United States · 1882
3Cited by292 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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