UNTERMYER v. ANDERSON

No. 221.

276 U.S. 440 (1928)

UNTERMYER, EXECUTRIX, ET AL. v. ANDERSON, COLLECTOR.

Supreme Court of United States.

Decided April 9, 1928.


Attorney(s) appearing for the Case

Mr. Louis Marshall for petitioners.

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Solicitor General Mitchell and Mr. Robert P. Reeder, Special Assistant to the Attorney General, were on the brief, for respondent.


MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

By the original action commenced in the United States District Court, Southern District of New York, Isaac Untermyer sought to recover of the U.S. Collector of Internal Revenue the tax exacted of him, under the Act of June 2, 1924, — §§ 319, et seq., — on account of a gift which he made May 23, 1924. After his death the cause was revived...

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