Legal Opinion
Schuette v. Bowers
Court of Appeals for the Second Circuit
Decided April 7, 1930No. 48Published
1Opinion of the Court
40 F.2d 208 (1930)
SCHUETTE
v.
BOWERS, Collector of Internal Revenue.
No. 48.
Circuit Court of Appeals, Second Circuit.
April 7, 1930.
Sullivan & Donovan, of New York City (Raymond D. Thurber, of New York City, of counsel), for appellant.
Charles H. Tuttle, U. S. Atty., of New York City (Edward Feldman, Asst. U. S. Atty., of New York City, of counsel), for appellee.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
SWAN, Circuit Judge (after stating the facts as above).
The Revenue Act of 1916 (39 Stat. 756, 777), imposes, by section 201, a tax "upon the transfer of the net estate of every…
2Cases cited36 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- United States v. RobbinsSupreme Court of the United States · 1926
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- United States v. FieldSupreme Court of the United States · 1921
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
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