U.S. v. PROVIDENT TRUST CO.

No. 224.

291 U.S. 272 (1934)

UNITED STATES v. PROVIDENT TRUST CO., ADMINISTRATOR.

Supreme Court of United States.

Decided February 5, 1934.


Attorney(s) appearing for the Case

Solicitor General Biggs, with whom Assistant Attorney General Wideman and Mr. Paul A. Sweeney were on the brief, for the United States.

Mr. Joseph Carson, with whom Mr. George M. Morris was on the brief, for respondent.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The Provident Trust Company is the administrator, with will annexed, of the estate of the deceased, who died in 1921, leaving a will thereafter duly admitted to probate. Subsequent to the filing of the federal estate tax return, the Commissioner of Internal Revenue imposed an additional estate tax, amounting with interest to something over $21,000. The trust company...

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