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HUMES v. UNITED STATES

No. 376.

276 U.S. 487 (1928)

HUMES ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided April 9, 1928.

Attorney(s) appearing for the Case

Mr. A.L. Humes, with whom Mr. Milward W. Martin was on the brief, for petitioners.

Solicitor General Mitchell, with whom Mr. T.H. Lewis, Special Attorney, Bureau of Internal Revenue, was on the brief, for the United States.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

This action was brought in the Court of Claims by the executors of Dellora R. Gates to recover $120,508.50, a part of the estate tax alleged to have been illegally exacted under the Revenue Act of 1918, c. 18, § 403, 40 Stat. 1057, 1098. The basis of the claim is that a sum of $482,034, which was disallowed in ascertaining...

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