SIMPSON v. UNITED STATES

No. 213.

252 U.S. 547 (1920)

SIMPSON, SURVIVING EXECUTOR OF MOORE, v. UNITED STATES.

Supreme Court of United States.

Decided April 19, 1920.


Attorney(s) appearing for the Case

Mr. Thomas M. Day, with whom Mr. H.T. Newcomb was on the brief, for appellant.

The Solicitor General, with whom Mr. A.F. Myers was on the brief, for the United States.


MR. JUSTICE CLARKE delivered the opinion of the court.

This is a suit to recover the whole, or failing that, a large part of a succession tax assessed under the Spanish War Revenue Act of June 13, 1898, c. 448, 30 Stat. 448, and paid by the appellants as executors of the will of John G. Moore, deceased, a citizen of New York, who died in June, 1899.

The assessment was made against the appellants as persons having...

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