Title Guarantee & Trust Co. v. Edwards
District Court, S.D. New York
At Raw. Action by the Title Guarantee & Trust Company and another, as executors of Joseph W. Teets, deceased, against William H. Edwards, Collector of Internal Revenue of the United States for the Second District. On motion by each party for a directed verdict.
1Opinion of the Court
AUGUSTUS N. HAND, District Judge.
This is an action brought by the executors of Joseph W, Teets to recover a federal estate tax assessed against the estate of the decedent and collected by the defendant, the collector of internal revenue. Each side has moved for the direction of a verdict — the plaintiffs (1) for the full amount of the tax on the ground that the estate tax law is unconstitutional; (2) for the amount of the federal estate tax computed upon the state inheritance taxes paid by the executors, which plaintiffs contend should have been deducted in computing the value of the estate…
2Cases cited9 opinions
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
- Prentiss v. EisnerCourt of Appeals for the Second Circuit · 1920
- In re the Appeal from the Order Fixing, Determining & Assessing the Transfer Tax on the Estate of RiemannNew York Surrogate's Court · 1904
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3Cited by5 opinions
- Briscoe v. CraigCourt of Appeals for the Sixth Circuit · 1929
- Schuette v. BowersDistrict Court, S.D. New York · 1929
- Jacobs v. CommissionerUnited States Board of Tax Appeals · 1927
- Jacobs v. CommissionerUnited States Board of Tax Appeals · 1927
- Schuette v. BowersCourt of Appeals for the Second Circuit · 1930