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ROCKEFELLER v. UNITED STATES

Nos. 535, 536.

257 U.S. 176 (1921)

ROCKEFELLER v. UNITED STATES. NEW YORK TRUST COMPANY ET AL., EXECUTORS OF HARKNESS, v. EDWARDS, COLLECTOR OF UNITED STATES INTERNAL REVENUE FOR THE SECOND DISTRICT OF NEW YORK.

Supreme Court of United States.

Decided November 21, 1921.

Attorney(s) appearing for the Case

Mr. George Welwood Murray, with whom Mr. Harrison Tweed was on the briefs, for plaintiffs in error.

Mr. Solicitor General Beck, with whom Mr. Carl A. Mapes, Mr. Newton K. Fox and Mr. Andrew J. Aldridge were on the brief, for defendants in error.

MR. JUSTICE PITNEY delivered the opinion of the court.

These two cases were argued together, turn upon like facts, and may be disposed of in a single opinion. They involve the legality of certain income taxes assessed against the plaintiff in error in the one case, and against the testator of plaintiffs in error in the other, under the Income Tax provisions of the Act of October 3, 1913, c. 16, 38 Stat. 114, 166-167, by reason...

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