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WICKWIRE v. REINECKE

No. 149.

275 U.S. 101 (1927)

WICKWIRE, INDIVIDUALLY AND AS EXECUTRIX, v. REINECKE, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided November 21, 1927.

Attorney(s) appearing for the Case

Mr. Forest D. Siefkin for petitioner.

Solicitor General Mitchell, Assistant Attorney General Willebrandt, and Mr. Sewall Key, Attorney in the Department of Justice, for respondent, were unable to support the reasoning of the Circuit Court of Appeals, but felt constrained to present the case fully in deference to the views of that court.

Mr. CHIEF JUSTICE TAFT delivered the opinion of the Court.

This is a suit by Jessie L. Wickwire, individually and as executrix of her husband, Edward L. Wickwire, to recover taxes from the United States Collector of Internal Revenue for the first district of Illinois, on the ground that they were assessed against her and collected without legal authority. The tax was a so-called estate tax assessed by the Commissioner of Internal Revenue under § 402(c) of the...

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