BLANCHE O'BRIEN AND ROBERT C. ROEBLING, EXECUTORS OF THE ESTATE OF KARL G. ROEBLING, DECEASED, PLAINTIFFS-APPELLANTS,
v.
EDWARD L. STURGESS, COLLECTOR OF INTERNAL REVENUE FOR THE FIRST DISTRICT OF NEW JERSEY, DEFENDANT-APPELLEE
BLANCHE O'BRIEN AND ROBERT C. ROEBLING, EXECUTORS OF THE ESTATE OF KARL G. ROEBLING, DECEASED, PLAINTIFFS-APPELLANTS,
EDWARD L. STURGESS, COLLECTOR OF INTERNAL REVENUE FOR THE FIRST DISTRICT OF NEW JERSEY, DEFENDANT-APPELLEE
45 F.2d 1017
United States Court of Appeals for the Third Circuit (1931)
Positive Treatment
Cited by 3 cases
Opinion of the Court
The question involved in this tax ease is, Where a decedent died within one year before passage of the Revenue Act of 1921, is the liability of his estate for a tax liability imposed by the Revenue Act of 1919 on death, but not collectible for one year thereafter, released and discharged by such act of 1921. The case turned on the meaning of the words of the act, “have accrued or may accrue.” After argument and full consideration, we adopt as our own the comprehensive and able opinion of the trial judge, which is printed in the margin,1 and on it affirm the judgment below.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Reyes v. Marine Enters., Inc., 494 F.2d 866 (1st Cir. 1974)
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Rosenberg v. McLAUGHLIN, 66 F.2d 271 (9th Cir. 1933)
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Ewbank v. United States, 50 F.2d 409 (7th Cir. 1931)