No. 193.

273 U.S. 545 (1927)


Supreme Court of United States.

Decided March 21, 1927.

Attorney(s) appearing for the Case

Messrs. William B. McIlvaine and Arthur F. Mullen, with whom Mr. J.F. Dammann, Jr., was on the briefs, for petitioners.

Mr. Thomas H. Lewis, Jr., with whom Solicitor General Mitchell, Assistant Attorney General Willebrandt, Mr. A.W. Gregg, General Counsel, Bureau of Internal Revenue, and Mr. Sewall Key, Attorney in the Department of Justice, were on the briefs, for respondent.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit to recover the amount of a federal estate tax paid by the plaintiffs, petitioners, under duress. The District Court directed a verdict for the defendant, the collector, 300 Fed. 754, the judgment upon which was affirmed by the Circuit Court of Appeals. 6 F.2d 551. A writ of certiorari was granted by this Court. 269 U.S. 543.

The tax was levied under the...

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