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EDWARDS v. SLOCUM

No. 276.

264 U.S. 61 (1924)

EDWARDS, FORMERLY COLLECTOR OF INTERNAL REVENUE FOR THE SECOND DISTRICT OF NEW YORK v. SLOCUM ET AL.

Supreme Court of United States.

Decided February 18, 1924.

Attorney(s) appearing for the Case

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Mr. Solicitor General Beck was on the brief, for petitioner.

Mr. Robert Thorne for respondents.

Mr. Harlan F. Stone and Mr. Edward H. Green, by leave of Court, filed a brief on behalf of the Executors of the Estate of Joseph R. DeLamar, as amici curiae.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit brought by the respondents, executors of the will of Mrs. Sage, to recover the amount of a tax paid under protest. The tax was levied under the Act of February 24, 1919, c. 18, § 400; 40 Stat. 1057, 1096, which imposes upon "the transfer of the net estate of every decedent dying after the passage of this Act" taxes equal to specified percentages of...

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