WHALEY, Judge.
Briefly, the plaintiff's contention is that the enactment of the Revenue Act of 1921 (42 Stat. 227) repealed the Revenue Act of 1918 (40 Stat. 1057), and that therefore any estate tax assessed on an estate of a decedent who had died within one year prior to the enactment of the 1921 act, so that the tax had not been definitely accrued or assessed until after the enactment of the 1921 act, was relieved from all tax burdens by the phraseology of the later...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
