KNOX v. McELLIGOTT

No. 602.

258 U.S. 546 (1922)

KNOX, SURVIVING EXECUTOR OF KISSAM, ET AL. v. McELLIGOTT, LATE COLLECTOR OF INTERNAL REVENUE FOR THE THIRD DISTRICT OF NEW YORK.

Supreme Court of United States.

Decided May 1, 1922.


Attorney(s) appearing for the Case

Mr. Stark B. Ferriss for plaintiffs in error.

Mr. James A. Fowler, Special Assistant to the Attorney General, with whom Mr. Solicitor General Beck and Mr. Richard S. Holmes were on the brief, for defendant in error.


MR. JUSTICE McKENNA delivered the opinion of the court.

This case involves the same principles and contentions passed on in Nos. 200, 236 and 303, ante, 529, 537, 542.

It, as they, is an action to recover a tax ($11,819.74) assessed by the Commissioner of Internal Revenue as an additional estate tax on the estate of Jonas B. Kissam, deceased, under the Act of September 8, 1916, as amended in 1917. The action...

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