ITHACA TRUST CO. v. UNITED STATES

No. 267.

279 U.S. 151 (1929)

ITHACA TRUST COMPANY, EXECUTOR AND TRUSTEE, v. UNITED STATES.

Supreme Court of United States.

Decided April 8, 1929.


Attorney(s) appearing for the Case

Mr. A.F. Prescott, Jr., with whom Messrs. Simon Lyon and R.B.H. Lyon were on the brief, for petitioner.

Solicitor General Mitchell for the United States.


MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit to recover the amount of taxes alleged to have been illegally collected under the Revenue Act of 1918, February 24, 1919, c. 18, 40 Stat. 1057, in view of the deductions allowed by § 403 (a) (3), 40 Stat. 1098. The Court of Claims denied the claim, 64 C. Cls. 686, and a writ of certiorari was granted by this Court.

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