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SCHUETTE v. BOWERS

No. 48.

40 F.2d 208 (1930)

SCHUETTE v. BOWERS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

April 7, 1930.

Attorney(s) appearing for the Case

Sullivan & Donovan, of New York City (Raymond D. Thurber, of New York City, of counsel), for appellant.

Charles H. Tuttle, U. S. Atty., of New York City (Edward Feldman, Asst. U. S. Atty., of New York City, of counsel), for appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge (after stating the facts as above).

The Revenue Act of 1916 (39 Stat. 756, 777), imposes, by section 201, a tax "upon the transfer of the net estate of every decedent dying after the passage of this Act." It is not a legacy or succession tax upon the benefits received by the legatee, but is a tax upon the privilege of transferring the property of the owner at death, measured by the value of the interest transferred. Y. M. C. A. v. Davis,

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